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  • Bielefeld : transcript
  • Paris : OECD Publishing
  • Law  (135)
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  • 1
    Online Resource
    Online Resource
    Affekt und Polizei : eine Ethnografie der Wut in der exekutiven Gewaltarbeit (2023)
    Bielefeld : transcript
    Details
    ISBN: 9783839462416
    Language: German
    Pages: 1 Online-Ressource (364 Seiten) , Illustrationen
    Series Statement: Kultur und soziale Praxis
    Parallel Title: Erscheint auch als Schmidt, Stephanie Affekt und Polizei
    Dissertation note: Dissertation Universität Innsbruck 2021
    DDC: 306.28
    RVK:
    PH 9160
    RVK:
    MS 4450
    RVK:
    MS 6850
    RVK:
    MR 6100
    Keywords: Crime & criminology ; Gewalt und Missbrauch in der Gesellschaft ; SOCIAL SCIENCE / Anthropology / Cultural ; Social & cultural anthropology, ethnography ; Sozial- und Kulturanthropologie, Ethnographie ; Verbrechen und Kriminologie (Kriminalistik) ; Violence in society ; Affekt ; Aggressiveness ; Aggressivität ; Anger ; Arbeit ; Beobachtung ; Body ; Cultural Anthropology ; Emotion ; Ethnographie ; Gewalt ; Institution ; Kriminalsoziologie ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Electronic books ; Polizei ; Affekt ; Gewalttätigkeit ; Professionalität
    Abstract: Cover -- Inhalt -- Vorbemerkungen -- Einleitung -- Die Polizei als anthropologisches Forschungsfeld -- Polizei und erzählter Alltag -- Rechtserhaltende und rechtssetzende Gewalt -- »Es kann immer alles passieren - aber meistens passiert nichts.« Die Gleichzeitigkeit von Langeweile und Eskalation -- Ethnografie der Wut: Fragen und Aufbau der Forschung -- I. Theoretischer Zugang und Methodische Konzeption -- 1. Doing anger - Ein praxistheoretischer Zugang zur Wut -- Das Problem von ›Innen‹ und ›Außen‹. Dualistische Zugänge zu Emotionen -- Praxis, Körper, Wissen - Emotionen als doing -- Anger and Aggression - Eine kleine Begriffsgeschichte -- De Ira - Vom Zorn -- Vom Affekt des Zorns zu einem Gefühl der Wut -- Aggression als way of doing anger -- 2. Unter Polizist:innen - Die ethnografische Forschung -- Von der Kuh zur Polizei. Der Weg ins Feld -- Ethnografisch Forschen in der Polizei -- Teilnehmendes Beobachten -- Gewalt und Langeweile -- Interviews und event ethnography -- Schreiben, wie es ist -- II. Never in Anger - Neutralität, Ordnung und Emotion -- 3. Staat‐Sein - die Performanz von Neutralität -- Die Polizei tragen lernen -- Der Umhang des Königs -- (Staats‑)Gewalt tragen lernen -- Unpersönlichkeit zeigen -- Bürokratische speech community -- Als Staat sprechen -- Situationen bezeichnen (lernen) -- Das Sagbare der Alltagssprache -- Gesprochene Bürgernähe und Staatsdistanz -- Ohne Emotionen schreiben -- Polizeiarbeit als Schreibarbeit -- Formalisieren und Versachlichen -- Invisibilisierungen -- 4. Ordnung herstellen und Sicherheit fühlen -- Normative Ordnung(en) -- Eine kleine Geschichte von Ordnung und Polizei -- Policey und Wohlfahrt -- Ordnung und Sicherheit -- Historische Verbrecherbilder -- Kriminelle Klasse und Berufsverbrecher -- Protest Policing und Sozialarbeit -- Polizist:innen als Teil der guten Ordnung -- Wege in die Institution.
    DOI: 10.14361/9783839462416
    URL: lizenzpflichtig
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    Library Location Call Number Volume/Issue/Year Availability
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    BSZ
    GBV
    KOBV
    HeBIS
    BVB
  • 2
    Book
    Book
    Ökonomie der Großzügigkeit : wie Gesellschaften zukunftsfähig werden (2023)
    Bielefeld : transcript
    Details
    ISBN: 9783837670288 , 3837670287
    Language: German
    Pages: 338 Seiten , 23 cm
    Series Statement: X-Texte zu Kultur und Gesellschaft
    Series Statement: Denken für und wider die Zeit
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als Luks, Fred, 1965 - Ökonomie der Großzügigkeit
    DDC: 338.927
    RVK:
    MS 1170
    RVK:
    QB 100
    RVK:
    AR 28180
    RVK:
    PN 795
    Keywords: Zukunft ; Gesellschaft ; Sozialer Wandel ; Alternative Wirtschaft ; Nachhaltigkeit ; Wirtschaft ; Zukunft
    Abstract: Appellative, theoretische, teils ideologische, teils Interpretationen des normierenden Mainstreams übernehmende, Zukunft konstruierende Arbeit. - Teils populäre Darstellung
    Note: Literaturverzeichnis Seite 297-315
    DOI: 10.14361/9783839470282
    URL: Inhaltsverzeichnis
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    MPI Ethno. Forsch.
  • 3
    Book
    Book
    Gender und Recht : Perspektiven aus den Legal Gender Studies (2023)
    Bielefeld : transcript
    Associated volumes
    Details
    ISBN: 9783837665956 , 383766595X
    Language: German
    Pages: 261 Seiten , 22.5 cm x 14.8 cm, 393 g
    Series Statement: Gender studies
    Parallel Title: Erscheint auch als Gender und Recht
    DDC: 342.0878
    RVK:
    PL 685
    RVK:
    PI 5020
    Keywords: Gender identity Law and legislation ; Equality before the law ; Sex discrimination Law and legislation ; Women Legal status, laws, etc ; Feminist jurisprudence ; Gender Studies: Gruppen ; Gender studies, gender groups ; LAW / General ; Law ; Recht ; Body ; Feminismus ; Gender ; Gender Studies ; Geschlecht ; Geschlechterkategorie ; Kritische Rechtswissenschaft ; Körper ; Law ; Macht ; Machtverhältnis ; Menschenrechte ; Recht ; Sexuality ; Sexualität ; Aufsatzsammlung ; Geschlechterverhältnis ; Geschlechtsidentität ; Recht ; Geschlechterforschung ; Recht
    Abstract: Im Recht gibt es eine Vielzahl von problematischen Konstruktionen von Geschlechterkategorien und Machtverhältnissen. Die Beiträger_innen legen diese aus Sicht der Legal Gender Studies offen und setzen sich kritisch mit bestehenden Vorstellungen im Recht auseinander. Rechtsvergleiche und Erkenntnisse aus wissenschaftlichen Nachbardisziplinen erweitern darüber hinaus die Perspektive. Auf diese Weise wird eine notwendige Brücke zwischen Kritik, rechtlicher Dogmatik und rechtswissenschaftlicher Ausbildung geschlagen. Kreative Reformvorschläge bieten zudem Ansätze für ein produktives Weiterdenken von Recht und Geschlecht
    Note: Interessenniveau: 06, Professional and scholarly: For an expert adult audience, including academic research. (06)
    DOI: 10.14361/9783839465950
    URL: Cover  (lizenzpflichtig)
    URL: Inhaltsverzeichnis  (lizenzpflichtig)
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Das Soziale-Orte-Konzept : Zusammenhalt in einer vulnerablen Gesellschaft (2022)
    Bielefeld : transcript
    Details
    ISBN: 9783839457528
    Language: German
    Pages: 1 Online-Ressource (161 Seiten) , Diagramme
    Series Statement: Rurale Topografien Band 16
    Series Statement: Rurale Topografien
    Parallel Title: Erscheint auch als Kersten, Jens, 1967 - Das Soziale-Orte-Konzept
    DDC: 302.30943
    RVK:
    PN 315
    Keywords: Solidarität ; Gemeinsinn ; Gemeinschaft ; Gesellschaft ; Gruppenkohäsion ; City ; Cultural Studies ; Demographic Change ; Law ; Politics ; Social Geography ; Social Inequality ; Society ; Sociology ; Space ; Territorial Inequality ; Urban Studies ; SOCIAL SCIENCE ; Sociology ; General ; Gesellschaft ; Gemeinschaft ; Gemeinsinn ; Gruppenkohäsion ; Solidarität
    Abstract: Gesellschaftliche Ungleichheiten wachsen, räumliche Unterschiede vertiefen sich. Neue Bruchlinien treten hervor und alte Klassenspaltungen kommen wieder ans Licht. Die Corona-Pandemie treibt diesen Prozess zusätzlich an. Mit Blick auf die eigene soziologische und rechtswissenschaftliche Forschung konturieren die Autor*innen das Soziale-Orte-Konzept, das eine wichtige Ergänzung kommunaler und regionaler Politik bietet und auf einen gesetzgeberischen Neuansatz zielt. Damit reagiert es auf die negative soziale Dynamik mit optimistischen Antworten und hat zum Ziel, den sozialen Zusammenhalt vor Ort zu stärken - eine Aufgabe, die gerade die post-pandemische Gesellschaft herausfordern wird.
    DOI: 10.1515/9783839457528
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: lizenzpflichtig
    URL: Cover
    URL: lizenzpflichtig
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    HBZ
  • 5
    Book
    Book
    Die Eigentumsfrage im 21. Jahrhundert : ein rechtsphilosophischer Traktat über die Zukunft der Menschheit (2021)
    Bielefeld : transcript
    Details
    ISBN: 9783837658729
    Language: German
    Pages: 228 Seiten , 23 cm
    Series Statement: X-Texte zu Kultur und Gesellschaft
    Parallel Title: Erscheint auch als Pechmann, Alexander von, 1950 - Die Eigentumsfrage im 21. Jahrhundert
    Parallel Title: Erscheint auch als Pechmann, Alexander von, 1950 - Die Eigentumsfrage im 21. Jahrhundert
    Parallel Title: Erscheint auch als Pechmann, Alexander von, 1950 - Die Eigentumsfrage im 21. Jahrhundert
    DDC: 340.1
    RVK:
    PI 2760
    RVK:
    PI 3220
    RVK:
    CC 7750
    Keywords: Sachenrecht ; Kapitalismus ; Souveränität ; Kritik ; Umweltbelastung ; Soziale Ungleichheit ; Global Governance ; Politische Integration ; Welt ; Weltstaat ; Property ; Eigentum ; Anthropogene Klimaänderung ; Soziale Ungleichheit ; Souveränität ; Vereinte Nationen ; Rechtsphilosophie
    Note: Literaturverzeichnis: Seite 219-228
    DOI: 10.14361/9783839458723
    URL: Unbekannt
    URL: Inhaltsverzeichnis
    URL: https://www.transcript-verlag.de/978-3-8376-5872-9/die-eigentumsfrage-im-21.-jahrhundert/
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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    HU Berlin
    MPI Ethno. Forsch.
  • 6
    Book
    Book
    Theologie und Normen im Wandel : zur Islamisierung altarabischer Rechtsnormen (2021)
    Bielefeld : transcript
    Details
    ISBN: 9783837655667
    Language: German
    Pages: 185 Seiten , 22.5 cm x 14.8 cm, 288 g
    Series Statement: Globaler lokaler Islam
    Parallel Title: Erscheint auch als Abd-Elsalam, Ahmed M. F., 1969 - Theologie und Normen im Wandel
    DDC: 297.2
    RVK:
    PW 9400
    RVK:
    BE 8670
    Keywords: Dschahilijja ; Rechtsnorm ; Rezeption ; Islamische Theologie
    Note: Literaturverzeichnis: Seite 175-185
    DOI: 10.14361/9783839455661
    URL: Unbekannt
    URL: Inhaltsverzeichnis
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  • 7
    Online Resource
    Online Resource
    Ambivalenzen der Gleichheit : zwischen Diversität, sozialer Ungleichheit und Repräsentation (2021)
    Bielefeld : transcript
    Details
    ISBN: 9783839451724
    Language: German
    Pages: 1 Online-Ressource (223 Seiten)
    Series Statement: Gesellschaft der Unterschiede Band 63
    Parallel Title: Erscheint auch als Ambivalenzen der Gleichheit
    DDC: 305
    RVK:
    MS 1300
    RVK:
    MS 3200
    RVK:
    PL 406
    RVK:
    PI 4500
    RVK:
    MD 4550
    Keywords: Aufsatzsammlung ; Gesellschaft ; Vielfalt ; Soziale Ungleichheit ; Repräsentation ; Emanzipation ; Identitätspolitik ; Grundrecht
    Abstract: Cover -- Inhalt -- Vorwort -- Ambivalenzen der Gleichheit -- Soziale Ungleichheit -- Soziologische Überlegungen zur kollektiven Erfahrung und Wirklichkeit gesellschaftlicher Ungleichheit -- Verfassungsrechtliche Konzeptionen sozialer Gleichheit - Ungleichbehandlung oder Antidiskriminierung -- Soziale (Un)Gleichheit als Thema der Grundrechte -- Diversität und Ungleichheit -- Identitätspolitik als Strategie der Entprivilegierung -- Die Gleichheit der Ungleichen -- Sinnlose Grabenkämpfe -- Identitätspolitik &amp -- Emanzipation -- Diversität und Identität als Aufmerksamkeitsmarker für die Staatsrechtswissenschaft -- Repräsentation -- Gleichheit und politische Repräsentation -- Demokratische Repräsentation und Diversitätsprinzip -- Autorinnen und Autoren.
    DOI: 10.14361/9783839451724
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Die Eigentumsfrage im 21. Jahrhundert : ein rechtsphilosophischer Traktat über die Zukunft der Menschheit (2021)
    Bielefeld : transcript
    Details
    ISBN: 9783839458723 , 9783732858729
    Language: German
    Pages: 1 Online-Ressource (228 Seiten)
    Series Statement: X-Texte zu Kultur und Gesellschaft
    Parallel Title: Erscheint auch als Pechmann, Alexander von, 1950 - Die Eigentumsfrage im 21. Jahrhundert
    DDC: 340.1
    RVK:
    PI 2760
    RVK:
    CC 7750
    RVK:
    PI 3220
    Keywords: Sachenrecht ; Kapitalismus ; Souveränität ; Kritik ; Umweltbelastung ; Soziale Ungleichheit ; Global Governance ; Politische Integration ; Welt ; Weltstaat ; Eigentum ; Anthropogene Klimaänderung ; Soziale Ungleichheit ; Souveränität ; Vereinte Nationen ; Rechtsphilosophie
    Note: Literaturverzeichnis: Seite 219-228
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
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    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Ambivalenzen der Gleichheit : zwischen Diversität, sozialer Ungleichheit und Repräsentation (2021)
    Bielefeld : transcript
    Details
    ISBN: 9783839451724
    Language: German
    Pages: 1 Online-Ressource (220 Seiten)
    Series Statement: Gesellschaft der Unterschiede Band 63
    Series Statement: Gesellschaft der Unterschiede
    Parallel Title: Erscheint auch als
    DDC: 305
    RVK:
    MS 1300
    RVK:
    MD 4550
    RVK:
    PL 406
    RVK:
    PI 4500
    Keywords: Grundrecht ; Repräsentation ; Identitätspolitik ; Soziale Schichtung ; Soziale Ungleichheit ; Vielfalt ; Repräsentation ; Gesellschaft ; Emanzipation ; Aufsatzsammlung ; Konferenzschrift 2019 ; Konferenzschrift 2019 ; Konferenzschrift 2019 ; Soziale Ungleichheit ; Vielfalt ; Soziale Schichtung ; Repräsentation ; Gesellschaft ; Vielfalt ; Soziale Ungleichheit ; Repräsentation ; Emanzipation ; Identitätspolitik ; Grundrecht
    Abstract: Unsere Gesellschaft entwickelt gegenwärtig ein neues Verständnis von Gleichheit. Gesellschaft und Politik müssen auf soziale Ungleichheit reagieren, Diskriminierung verhindern und mit Identitätspolitiken umgehen. Doch was verbindet und was unterscheidet diese Dimensionen der Gleichheit bzw. Ungleichheit? Die Beiträger*innen des Bandes plädieren dafür, dass soziale Ungleichheit, Antidiskriminierung und Identitätspolitiken nicht gegeneinander ausgespielt werden dürfen. Vielmehr gilt es, auf der Grundlage sozialer Anerkennung ein mehrdimensionales Verständnis von Gleichheit zu entwickeln, das Hierarchien von Ungleichheit und vor allem auch Kompensationsspiralen vermeidet
    Note: Der vorliegende Band versammelt Beiträge, die auf ein Werkstattgespräch zurückgehen, das am 19./20. September 2019 an der Universität Bayreuth stattgefunden hat
    DOI: 10.14361/9783839451724
    DOI: 10.1515/9783839451724
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: lizenzpflichtig
    URL: Volltext  (lizenzpflichtig)
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  • 10
    Online Resource
    Online Resource
    Die Anhörung im Asylverfahren : exemplarische Analysen (2021)
    Bielefeld : transcript
    Details
    ISBN: 9783839455203
    Language: German
    Pages: 1 Online-Ressource (418 Seiten) , Diagramme
    Series Statement: Kultur und soziale Praxis
    Parallel Title: Erscheint auch als Abdelkader, Samah Die Anhörung im Asylverfahren
    Dissertation note: Dissertation Universität Hamburg 2019
    DDC: 342.43083
    RVK:
    PN 430
    Keywords: Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Deutschland ; Asylverfahren ; Anhörung
    Note: Die Angaben zur Dissertation sind ermittelt
    DOI: 10.14361/9783839455203
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: lizenzpflichtig
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: lizenzpflichtig
    URL: lizenzpflichtig
    URL: Cover
    URL: Cover
    URL: lizenzpflichtig
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  • 11
    Book
    Book
    Staatsbürgerschaft - wie werden aus Schwarzen Deutsche? : zur sozialen Lage von eingebürgerten Deutschen afrikanischer Herkunft (2020)
    Bielefeld : transcript
    Details
    ISBN: 9783837654660 , 3837654664
    Language: German
    Pages: 293 Seiten , 22.5 cm x 14.8 cm, 462 g
    Series Statement: Gesellschaft der Unterschiede Band 67
    Parallel Title: Erscheint auch als Staatsbürgerschaft - wie werden aus Schwarzen Deutsche?
    Parallel Title: Erscheint auch als
    Dissertation note: Dissertation Universität Siegen 2018
    DDC: 305.896043
    RVK:
    LB 48015
    RVK:
    MD 4600
    RVK:
    MG 15060
    RVK:
    MG 15968
    RVK:
    MS 1204
    RVK:
    MS 3450
    RVK:
    PL 378
    Keywords: Afrikanischer Einwanderer ; Soziale Integration ; Ausländerpolitik ; Staatsangehörigkeit ; Afrikaner ; Einbürgerung ; Soziale Ungleichheit ; Zugehörigkeit ; Rassismus ; Deutschland ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift
    URL: http://www.transcript-verlag.de/978-3-8376-5466-0
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-5466-0
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-5466-0
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032426863&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: Unbekannt
    URL: Inhaltsverzeichnis
    URL: Unbekannt
    URL: Inhaltsverzeichnis
    URL: Unbekannt
    URL: Inhaltsverzeichnis
    URL: Unbekannt
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-5466-0
    URL: Inhaltsverzeichnis
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    HU Berlin
    Weltkulturen Museum
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
    MPI-MMG
    MPI Ethno. Forsch.
  • 12
    Online Resource
    Online Resource
    Staatsbürgerschaft - wie werden aus Schwarzen Deutsche? : zur sozialen Lage von eingebürgerten Deutschen afrikanischer Herkunft (2020)
    Bielefeld : transcript | Berlin : Walter de gruyter GmbH
    Details
    ISBN: 9783839454664 , 3839454662
    Language: German
    Pages: 1 Online-Ressource (293 Seiten) , Illustrationen
    Edition: 1. Auflage
    Series Statement: Gesellschaft der Unterschiede 67
    RVK:
    MS 1204
    RVK:
    MS 3450
    RVK:
    MG 15060
    RVK:
    MG 15968
    RVK:
    MD 4600
    RVK:
    LB 48015
    RVK:
    PL 378
    Keywords: Afrikanischer Einwanderer ; Soziale Integration ; Ausländerpolitik ; Staatsangehörigkeit ; Afrikaner ; Einbürgerung ; Soziale Ungleichheit ; Zugehörigkeit ; Rassismus ; Deutschland ; Hochschulschrift
    Note: Literaturangaben
    DOI: 10.14361/9783839454664
    URL: http://public.eblib.com/choice/PublicFullRecord.aspx?p=6379385
    URL: https://doi.org/10.14361/9783839454664
    URL: https://www.degruyter.com/isbn/9783839454664
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  • 13
    Book
    Book
    Der Rechtsmensch Ludwig Frege (1884 - 1964) : eine Biografie wissenschaftlich erzählt (2019)
    Bielefeld : transcript
    Details
    ISBN: 9783837648751 , 3837648753
    Language: German
    Pages: 334 Seiten , Illustrationen , 22.5 cm x 14.8 cm, 603 g
    Additional Information: Rezensiert in Häußler, Richard, 1962 - "Der Rechtsmensch Ludwig Frege" (1884-1964) 2020
    Series Statement: Histoire Band 158
    Series Statement: Histoire
    Parallel Title: Erscheint auch als Rakebrand, Johanna, 1989 - Der Rechtsmensch Ludwig Frege (1884-1964)
    Dissertation note: Dissertation Humboldt-Universität zu Berlin November 2018
    DDC: 340.092
    RVK:
    PC 5230
    Keywords: Hochschulschrift ; Biografie ; Frege, Ludwig 1884-1964 ; Frege, Ludwig 1884-1964 ; Geschichte 1884-1964
    Note: Quellen- und Literaturverzeichnis Seiten [307]-331 , Dieses Buch ist die überarbeitete Fassung der Dissertation
    DOI: 10.14361/9783839448755
    URL: Inhaltsverzeichnis
    URL: Unbekannt
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  • 14
    Book
    Book
    Fremde Galaxien und abstrakte Welten : Open Access in Astronomie und Mathematik : soziologische Perspektiven (2019)
    Bielefeld : transcript
    Details
    ISBN: 9783837643572 , 3837643573
    Language: German
    Pages: 485 Seiten , Diagramme , 22.5 cm x 14.8 cm, 678 g
    Series Statement: Science studies
    Parallel Title: Erscheint auch als Taubert, Niels Christian, 1972 - Fremde Galaxien und abstrakte Welten
    Dissertation note: Habilitationsschrift Universität Kassel
    DDC: 306.42
    RVK:
    AN 96300
    RVK:
    PE 745
    Keywords: Hochschulschrift ; Deutschland ; Südafrika ; Astronomie ; Mathematik ; Open Access ; Wissenschaftssoziologie
    URL: http://www.transcript-verlag.de/978-3-8376-4357-2
    URL: Unbekannt
    URL: Inhaltsverzeichnis
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    BSZ
    GBV
  • 15
    Online Resource
    Online Resource
    Grenzen der Menschenrechte : Staatsbürgerschaft, Zugehörigkeit, Partizipation (2019)
    Bielefeld : transcript
    Details
    ISBN: 9783839447406
    Language: German
    Series Statement: Edition Politik Band 75
    Series Statement: Knowledge Unlatched
    Series Statement: transcript OPEN library Politikwissenschaft
    Series Statement: Edition Politik
    Parallel Title: Erscheint auch als Martinsen, Franziska, 1975 - Grenzen der Menschenrechte
    Dissertation note: Habilitationsschrift Leibniz Universität Hannover 2016
    DDC: 323
    RVK:
    MD 4700
    RVK:
    PR 2213
    Keywords: Hochschulschrift ; Menschenrecht ; Staatsangehörigkeit ; Politische Beteiligung
    Abstract: Im derzeitigen Katalog der Menschenrechte fehlt ein zentrales Recht, das Hannah Arendt das »Recht auf Rechte« nennt. Dadurch bleibt vielen Menschen, wenn sie nicht Staatsbürger_innen eines Landes sind, in der nationalstaatlichen Praxis das Recht auf politische Mitgestaltung vorenthalten. 70 Jahre nach der Verabschiedung der Allgemeinen Erklärung der Menschenrechte ist daher eine kritische Revision des Menschenrechtsverständnisses dringend erforderlich. Franziska Martinsen erläutert aus radikaldemokratietheoretischer Perspektive, dass Menschenrechte erst dann, wenn sie weniger als humanitäre denn als originär politische Rechte verstanden werden, ihr ermächtigendes Potenzial weltweit entfalten können.
    Abstract: Franziska Martinsen (PD Dr. phil.) lehrt Politische Theorie an der Leibniz-Universität Hannover und ist Vertretungsprofessorin an der Christian-Albrechts Universität zu Kiel. Ihre Forschungsinteressen sind Politische Philosophie und Geschichte der Politischen Ideen sowie Demokratie-, Gerechtigkeits- und Gendertheorie.
    URL: Volltext  (kostenfrei)
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    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Diffuse Pollution, Degraded Waters : Emerging Policy Solutions (2017)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PN 797
    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.
    DOI: 10.1787/9789264269064-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 17
    Online Resource
    Online Resource
    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2017)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 6702
    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.
    DOI: 10.1787/9789264285675-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 18
    Book
    Book
    Autonomie und Menschenrechte am Lebensende : Grundlagen, Erfahrungen, Reflexionen aus der Praxis (2017)
    Bielefeld : transcript
    Details
    ISBN: 9783837637465 , 3837637468
    Language: German
    Pages: 253 Seiten , Diagramme , 22.5 cm x 14.8 cm
    Series Statement: Menschenrechte in der Medizin Band 3
    Series Statement: Menschenrechte in der Medizin
    Parallel Title: Erscheint auch als Autonomie und Menschenrechte am Lebensende
    Parallel Title: Erscheint auch als Autonomie und Menschenrechte am Lebensende
    DDC: 174.2
    RVK:
    PJ 2380
    RVK:
    XC 2700
    RVK:
    PJ 2300
    RVK:
    DS 7250
    RVK:
    CC 7264
    RVK:
    XC 2825
    RVK:
    MS 6300
    RVK:
    LB 43860
    Keywords: Human rights ; Dignity ; |Autonomy (Philosophy) ; Death Moral and ethical aspects ; Terminal care ; Law and legislation ; Ethics, medical ; Death Moral and ethical aspects ; Dignity ; Human rights ; |Autonomy (Philosophy) ; Konferenzschrift 2014 ; Konferenzschrift 2014 ; Konferenzschrift 2014 ; Aufsatzsammlung ; Sterben ; Autonomie ; Selbstbestimmung ; Medizinische Ethik
    Abstract: Autonomie ist zu einem zentralen Begriff des medizinethischen Diskurses der letzten Jahre geworden: Wie kann sie am Lebensende umgesetzt werden? Welche Praktiken, welche institutionellen und gesellschaftspolitischen Rahmenbedingungen stehen dem im Wege? Und gibt es neben dem menschenrechtlich verankerten Selbstbestimmungsrecht andere Menschenrechte, die am Lebensende besonders gefährdet sind? Antworten hierauf geben Expertinnen und Experten aus den Bereichen Menschenrechte, Medizinrecht, Philosophie, Medizinethik, Literaturwissenschaft, aus der Inneren Medizin, der Palliativ- und der Rechtsmedizin sowie den Pflege- und Gesundheitswissenschaften. Abgerundet wird der Band durch ein Interview mit der Behindertenrechtsaktivistin Dinah Radtke zur »Überraschenden Erfahrung von Lebensqualität« bei Menschen, die auf Assistenz und technische Geräte angewiesen sind. Mit Beiträgen u.a. von Jan P. Beckmann, Heiner Bielefeldt und Oliver Tolmein.
    Note: Seite 21: Tagung "Autonomie und Menschenrechte am Lebensende" , Literaturangaben
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3746-5
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3746-5
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3746-5
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029318356&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029318356&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
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    HU Berlin
    BSZ
    GBV
    KOBV
    MPI-MMG
  • 19
    Book
    Book
    Healthcare as a human rights issue : normative profile, conflicts and implementation (2017)
    Bielefeld : transcript
    Associated volumes
    Details
    ISBN: 383764054X , 9783837640540
    Language: English
    Pages: 425 Seiten , 22.5 cm x 14.8 cm
    Series Statement: Menschenrechte in der Medizin volume 4
    Series Statement: Menschenrechte in der Medizin
    Parallel Title: Erscheint auch als Healthcare as a human rights issue
    Parallel Title: Erscheint auch als The Right to Health - an Empty Promise? (Veranstaltung : 2015 : Berlin) Healthcare as a human rights issue
    Parallel Title: Erscheint auch als Healthcare as a human rights issue
    DDC: 341.483
    RVK:
    MS 6020
    RVK:
    XC 2650
    RVK:
    XF 1000
    RVK:
    CC 7264
    RVK:
    PJ 2380
    RVK:
    XC 2825
    Keywords: Delivery of health care ; Health policy ; Healthcare disparities ; Global health ; Ethics, medical ; Human rights ; Human rights ; Konferenzschrift 2015 ; Gesundheit ; Menschenrecht
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-4054-0
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    MPI-MMG
    MPI Ethno. Forsch.
  • 20
    Book
    Book
    Menschenwürde als heilige Ordnung : eine Re-Konstruktion sozialer Exklusion im Lichte der Sakralität der personalen Würde (2017)
    Bielefeld : transcript
    Details
    ISBN: 383763941X , 9783837639414
    Language: German
    Pages: 241 Seiten , 22.5 cm x 14.8 cm, 393 g
    Series Statement: Kulturen der Gesellschaft Band 28
    Series Statement: Kulturen der Gesellschaft
    Parallel Title: Erscheint auch als Schulz-Nieswandt, Frank, 1958 - Menschenwürde als heilige Ordnung
    Parallel Title: Erscheint auch als Schulz-Nieswandt, Frank, 1958 - Menschenwürde als heilige Ordnung
    Parallel Title: Erscheint auch als Schulz-Nieswandt, Frank, 1958 - Menschenwürde als heilige Ordnung
    Parallel Title: Erscheint auch als
    DDC: 340.1
    RVK:
    CC 7600
    RVK:
    MR 7200
    RVK:
    MS 6500
    RVK:
    BG 3215
    RVK:
    MD 4700
    RVK:
    PI 3600
    Keywords: Menschenwürde ; Ontotheologie
    Note: Literaturverzeichnis: Seite 189-241
    URL: http://www.transcript-verlag.de/978-3-8376-3941-4
    URL: Inhaltsverzeichnis
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  • 21
    Book
    Book
    Gerechtigkeitsgefühle : zur affektiven und emotionalen Legitimität von Normen (2017)
    Bielefeld : transcript
    Details
    ISBN: 3837636933 , 9783837636932
    Language: German
    Pages: 268 Seiten , Illustrationen , 22.5 cm x 14.8 cm, 324 g
    Series Statement: EmotionsKulturen Band 3
    Parallel Title: Erscheint auch als Gerechtigkeitsgefühle
    DDC: 390
    RVK:
    LB 75000
    RVK:
    MR 7300
    RVK:
    MS 6800
    RVK:
    PI 5030
    RVK:
    CC 7500
    Keywords: Gerechtigkeitsgefühl ; Norm ; Legitimität ; Rechtssoziologie ; Rechtsanthropologie ; Kulturpsychologie ; Soziale Norm ; Kulturvergleich ; Gerechtigkeitsgefühl ; Rechtsnorm ; Soziale Norm ; Legitimität ; Kulturvergleich ; Aufsatzsammlung ; Konferenzschrift 2015 ; Konferenzschrift 2015 ; Konferenzschrift 2015 ; Aufsatzsammlung ; Konferenzschrift 2015 ; Konferenzschrift 2015 ; Aufsatzsammlung ; Konferenzschrift 2015 ; Aufsatzsammlung ; Konferenzschrift 2015
    Note: Mit Literaturangaben
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: Klappentext
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029420462&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
    URL: Klappentext
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3693-2
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    HU Berlin
    München UB
    Regensburg UB
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
    Bayreuth UB
    MEK Berlin
    MPI-MMG
    MPI Ethno. Forsch.
  • 22
    Book
    Book
    Asyl verwalten : zur bürokratischen Bearbeitung eines gesellschaftlichen Problems (2017)
    Bielefeld : transcript
    Associated volumes
    Details
    ISBN: 3837633322 , 9783837633320
    Language: German
    Pages: 254 Seiten , Diagramme , 22.5 cm x 14.8 cm, 468 g
    Series Statement: Kultur und soziale Praxis
    Parallel Title: Erscheint auch als Asyl verwalten
    Parallel Title: Erscheint auch als Lahusen, Christian Asyl verwalten
    Parallel Title: Erscheint auch als Asyl verwalten
    Parallel Title: Erscheint auch als Asyl verwalten
    DDC: 353.590943
    RVK:
    LB 56015
    RVK:
    MS 3600
    RVK:
    PN 430
    RVK:
    MD 4720
    Keywords: Refugees Government policy ; Asylum, Right of ; Social problems ; Europe Emigration and immigration ; Government policy ; Aufsatzsammlung ; Aufsatzsammlung ; Deutschland ; Migration ; Asylverfahren ; Verwaltung ; Deutschland ; Einwanderungspolitik ; Asyl ; Migration ; Integration ; Flüchtling
    Note: Literaturangaben
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3332-0
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3332-0
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    BSZ
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  • 23
    Online Resource
    Online Resource
    International Regulatory Co-operation : The Role of International Organisations in Fostering Better Rules of Globalisation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
    RVK:
    MK 4000
    RVK:
    PR 2353
    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.
    DOI: 10.1787/9789264244047-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 24
    Book
    Book
    Mashup in der Musik : fremdreferenzielles Komponieren, Sound Sampling und Urheberrecht (2016)
    Bielefeld : transcript
    Details
    ISBN: 9783837635423 , 3837635422
    Language: German
    Pages: 414 Seiten , 22.5 cm x 14.8 cm, 603 g
    Series Statement: Musik und Klangkultur [19]
    Series Statement: Musik und Klangkultur
    Parallel Title: Erscheint auch als Döhl, Frédéric, 1978 - Mashup in der Musik
    Parallel Title: Erscheint auch als Döhl, Frédéric, 1978 - Mashup in der Musik
    Dissertation note: Habilitationsschrift Freie Universität Berlin 2015
    DDC: 786.7
    RVK:
    PE 745
    RVK:
    LR 57508
    RVK:
    LR 55000
    RVK:
    LR 57500
    Keywords: Hochschulschrift ; Hochschulschrift ; Komposition ; Mashup ; Sampling ; Zitat ; Anpassung ; Aufbereitung ; Gleichwertigkeit ; Urheberrechtsverletzung ; Geschichte
    Note: Literaturverzeichnis: Seiten 345-409 , Urteilsverzeichnis: Seiten 411-414 , Habilitationsschrift
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3542-3
    URL: Inhaltsverzeichnis
    URL: http://www.transcript-verlag.de/978-3-8376-3542-3
    Library Location Call Number Volume/Issue/Year Availability
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    Weltkulturen Museum
    BSZ
    GBV
    Ethn. Museum Berlin
  • 25
    Book
    Book
    PEGIDA - Rechtspopulismus zwischen Fremdenangst und "Wende"-Enttäuschung? : Analysen im Überblick (2016)
    Bielefeld : transcript
    Associated volumes
    Details
    ISBN: 9783837636581 , 3837636585
    Language: German
    Pages: 377 Seiten , Illustrationen, Diagramme
    Additional Information: Rezensiert in Jesse, Eckhard, 1948 - Phänomen Pegida 2017
    Additional Information: Rezensiert in Simpson, Patricia A., 1958 - [Rezension von: Karl-Siegfried Rehberg et al. (Hg.), PEGIDA - Rechtspopulismus zwischen Fremdenangst und "Wende"-Enttäuschung?] 2018
    Additional Information: Rezensiert in Frindte, Wolfgang, 1951 - [Rezension von: Karl-Siegbert Rehberg/Franziska Kunz/Tino Schlinzig (Hrsg.), PEGIDA - Rechtspopulismus zwischen Fremdenangst und "Wende"-Enttäuschung?] 2017
    Series Statement: X-Texte
    Parallel Title: Erscheint auch als Pegida - Rechtspopulismus zwischen Fremdenangst und "Wende"-Enttäuschung?
    DDC: 306.20943
    RVK:
    MF 3390
    RVK:
    MS 4710
    RVK:
    MS 3530
    RVK:
    PN 430
    RVK:
    LB 42015
    RVK:
    MG 15380
    Keywords: Pegida (Organization) Congresses ; Political parties Congresses ; Right-wing extremists Congresses ; Populism Congresses ; Protest movements Congresses ; Islam and politics Congresses ; Islamophobia Congresses ; Deutschland ; Germany Congresses Politics and government 1990- ; Konferenzschrift 30.11.2015 ; Konferenzschrift 2015 ; Aufsatzsammlung ; Konferenzschrift 30.11.2015 ; Konferenzschrift 2015 ; Aufsatzsammlung ; Konferenzschrift 30.11.2015 ; Konferenzschrift 2015 ; Aufsatzsammlung ; Deutschland ; Rechtspopulismus ; Pegida ; Deutschland ; Ausländerpolitik ; Dresden ; Politische Auseinandersetzung ; Rechtspopulismus ; Pegida
    Note: Literaturangaben , "Den Hintergrund des vorliegenden Buches bildet das öffentliche, achtstündige Public Sociology Forum der Deutschen Gesellschaft für Soziologie, das am 30. November 2015 in der Schlosskapelle des Dresdner Residenzschlosses stattfand und von der Herausgeberin und den Herausgebern initiiert und organisiert wurde" - (Seite 9) , "Der Hintergrund des vorliegenden Buches bildet das öffentliche, achtstündige "Public Sociology Forum" der Deutschen Gesellschaft für Soziologie, das am 30. November 2015 in der Schlosskapelle des Dresdner Residenzschlosses stattfand." (Zum Buch) , Zum Buch ; Kontexte ; Dresden-Szenen : eine einleitende Situationsbeschreibung , Analysen ; Dresden-Beobachtungen : von Innen ; "Streitet Dresden voran?" : die Avantgarde-Funktion der Stadt für gesamtgesellschaftliche Debatten seit 1989 , Neun unorthodoxe Thesen zu PEGIDA , Im Netz Ist jeden Tag Montag , PEGIDA : Provinzposse oder Vorbote eines neudeutschen Rechtspopulismus? , Dresden-Beobachtungen ä von aussen ; Everythlng Counts in Large Amounts : zur Problematik der Zählung von Demonstrationsteilnehmern , Nach dem Hype : drei Entwicklungen von PEGIDA seit dem Winter 2014-2015 , Wieso PEGIDA keine Bewegung harmloser, besorgter Bürger Ist , Aussenseiter oder Repräsentanten der Mehrheit? : Selbst- und Fremdwahrnehmung der Teilnehmer von PEGIDA-Kundgebungen , Inwiefern und warum ist PEGIDA erfolgreich? , Massenmedien und Diskurse ; Die Medien und PEGIDA : eine dreifach prägende Beziehung , Entfremdete Doppelgänger und eplstemologlsche Komplizen : das Verhältnis von PEGIDA, Politik und Massenmedien als Symptom multipler Krisen , PEGIDA im Fokus der Medien , Rechtspopulismus und gesellschaftliche Krisenphänomene ; Die national-soziale Gefahr : PEGIDA, neue Rechte und der Verteilungskonflikt : sechs Thesen , PEGIDA : Populismus In Dresden und darüber hinaus , Der Versuch einer sklerotischen Gesellschaft, sich die Welt vom Leibe zu halten : und ein Vorschlag zum Neuanfang , Bedrohte Demokratie ; PEGIDA, polltische Gelegenheitsstrukturen und der neue Autoritarlsmus , Der PEGIDA-Komplex und die polltische Kultur des Landes , Wenn der Staat versagt : Pfade zum "hausgemachten" Terrorismus , Essays ; Dresden zeigt, wle's geht? : ein Versuch über PEGIDA und die "sächsischen Verhältnisse" , Der Augenblick der Populisten , Zur Psychodynamlk von Protest und Gegenprotest , Dialog, 30. 11. 2015, gegen 19.30 Uhr, Tagung zu PEGIDA in der ehemaligen Kapelle des Dresdner Residenzschlosses , Autorinnen und Autoren.
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Rezension
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  • 26
    Online Resource
    Online Resource
    Data-Driven Innovation : Big Data for Growth and Well-Being (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
    RVK:
    PZ 4500
    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.
    DOI: 10.1787/9789264229358-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 27
    Online Resource
    Online Resource
    Texte und Tabu : zur Kultur von Verbot und Übertretung von der Spätantike bis zur Gegenwart (2015)
    Bielefeld : transcript
    Details
    ISBN: 9783839426708
    Language: German
    Edition: Online-Ausg. Online-Ressource (PDF-Datei: 212 S.)
    Series Statement: Mainzer historische Kulturwissenschaften 21
    Parallel Title: Print version Dingeldein, Alexander Texte und Tabu : Zur Kultur von Verbot und Übertretung von der Spätantike bis zur Gegenwart
    DDC: 303.3709
    RVK:
    LB 58000
    RVK:
    EC 5410
    RVK:
    LC 58000
    RVK:
    NK 4940
    RVK:
    PI 5020
    Keywords: Electronic books ; Konferenzschrift 2012 ; Tabu ; Kultur ; Geschichte
    Abstract: Are we living in a time without taboos? Certainly not! Historical and current taboos expose the ambivalence of repulsion and stimulation, of prohibiting and hushing up, which constitute taboos across the ages. Alexander Dingeldein lehrt und forscht an der Johannes Gutenberg-Universität in Mainz. Matthias Emrich lehrt und forscht an der Johannes Gutenberg-Universität in Mainz.
    Note: Description based upon print version of record
    URL: Volltext  (lizenzpflichtig)
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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    GBV
  • 28
    Book
    Book
    Das utopische Europa : die Verträge der politischen Integration Europas und ihre utopischen Elemente (2015)
    Bielefeld : transcript
    Details
    ISBN: 3837629589 , 9783837629583
    Language: German
    Pages: 159 Seiten , 23 cm, 243 g
    Series Statement: Edition Politik Band 21
    Series Statement: Edition Politik
    Parallel Title: Erscheint auch als Koch, Marcus, 1966 - Das utopische Europa
    Parallel Title: Erscheint auch als Koch, Marcus, 1966 - Das utopische Europa
    DDC: 320.94
    RVK:
    PS 2460
    RVK:
    MD 6400
    RVK:
    MK 5000
    Keywords: European Union ; Europäische Union ; Utopias History ; Europäische Integration ; Bedeutung ; Rolle ; Vertrag ; Verfassung ; Analyse ; Europe Politics and government 1945- ; Europe Economic integration ; Europäische Union ; Europäische Integration ; Europagedanke ; Utopie ; Treaty on European Union (1992 February 7)
    Note: Literaturverzeichnis Seite [151]-159
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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    MPI-MMG
    MPI Ethno. Forsch.
  • 29
    Book
    Book
    Formwandel der Verfassung : die postdemokratische Verfasstheit des Transnationalen (2015)
    Bielefeld : transcript
    Details
    ISBN: 9783837630930
    Language: German
    Pages: 240 Seiten
    Series Statement: Edition Politik Band 23
    Series Statement: Edition Politik
    Dissertation note: Dissertation Universität Flensburg 2013
    DDC: 303.482
    RVK:
    PI 4000
    RVK:
    ME 4000
    Keywords: Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Globalisierung ; Transnationalisierung ; Politische Theorie ; Verfassungstheorie ; Postdemokratie ; Internationale Politik
    Note: Literaturverzeichnis: Seite 211-237
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
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    BSZ
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    MPI-MMG
    MPI Ethno. Forsch.
  • 30
    Online Resource
    Online Resource
    Lexikon der Mensch-Tier-Beziehungen (2015)
    Bielefeld : transcript
    Details
    ISBN: 9783839422328
    Language: German
    Pages: 1 Online-Ressource (475 Seiten)
    Series Statement: Human-Animal Studies
    Parallel Title: Erscheint auch als Lexikon der Mensch-Tier-Beziehungen
    DDC: 590
    RVK:
    LC 55000
    RVK:
    WP 1003
    RVK:
    CC 7266
    RVK:
    MS 9800
    RVK:
    CZ 8000
    RVK:
    PI 3580
    RVK:
    LB 12000
    Keywords: Human-animal relationships ; Encyclopedias ; Electronic books ; Wörterbuch ; Wörterbuch ; Wörterbuch ; Mensch ; Tiere ; Mensch-Tier-Beziehung
    Abstract: Cover Lexikon der Mensch-Tier-Beziehungen -- Inhalt -- Vorwort -- Abolitionismus -- Anarchismus -- Animal Enhancement -- Animal Hoarding -- Anthropomorphismus -- Anthropozentrismus -- Anthrozoologie -- Antivivisektionismus -- Arbeit -- Architektur -- Artenschutz -- Artgerechte/artgemäße Tierhaltung -- Ausbeutung -- Autonomie -- Bewusstsein -- Buddhismus -- Christentum -- Critical Animal Studies -- Darwin/Darwinismus -- Domestikation -- Dualismus -- Egalitarismus -- Ei -- Eigentum -- Eigenwert -- Emotion -- Ethik-Tool -- Exotisches Heimtier -- Fähigkeitenansatz -- Feminismus -- Film -- Fisch/Fischfang -- Fleisch -- Freiheit -- Geist der Tiere -- Gene-Pharming -- Gentechnik -- Geschlecht -- Gewalt -- Gleichheitsprinzip -- Great Ape Project -- Güterabwägung -- Heimtier -- Hinduismus und Yoga -- Holocaustvergleich -- Honig -- Human-Animal Studies -- In-vitro-Fleisch -- Instrumentalisierung -- Integrität -- Intentionalität -- Interesse -- Intersektionalität -- Islam -- Jagd -- Jainismus -- Judentum -- Karnismus -- Klimawandel -- Klonen -- Kognitive Ethologie -- Krieg -- Kritische Theorie -- Kunst -- Landwirtschaft -- Leben A -- Lebenshof -- Leiden -- Liberalismus -- Literatur -- Marxismus -- Meeressäuger -- Menschlicher Grenzfall -- Milch -- Mischwesen -- Mitleid -- Moralfähigkeit -- Moralischer Konflikt -- Moralischer Status -- Musik -- Nachhaltigkeit -- Nahrungstabu -- Natur -- Nutztier -- Öko-Ability -- Ökosozialismus -- Pädagogik -- Pelz -- Persönlichkeit -- Person -- Pflicht -- Phänomenologie -- Politik der Tierrechte -- Posthumanismus -- Queer -- Repression -- Schaden -- Schädling -- Schlachtung -- Schmerz -- Spezies -- Speziesismus -- Sport -- Sprache -- Staatsbürgerschaft -- Technik -- Tierbefreiung -- Tierethik -- Tiergestützte Intervention -- Tierheim -- Tierkult im pharaonischen Ägypten -- Tiermedizin -- Tierphilosophie -- Tierquälerei.
    Note: Description based on publisher supplied metadata and other sources
    URL: lizenzpflichtig
    URL: lizenzpflichtig
    URL: Rezension
    URL: Rezension
    URL: Cover
    URL: Cover
    URL: Cover
    URL: lizenzpflichtig
    URL: Rezension
    URL: Rezension
    URL: Cover
    URL: Cover
    URL: Cover
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  • 31
    Book
    Book
    Texte und Tabu : zur Kultur von Verbot und Übertretung von der Spätantike bis zur Gegenwart (2015)
    Bielefeld : transcript
    Details
    ISBN: 9783837626704 , 3837626709
    Language: German
    Pages: 212 Seiten
    Series Statement: Mainzer Historische Kulturwissenschaften Band 21
    Series Statement: Mainzer Historische Kulturwissenschaften
    Parallel Title: Erscheint auch als
    DDC: 303.3709
    RVK:
    PI 5020
    RVK:
    LB 58000
    RVK:
    LC 58000
    RVK:
    NK 4940
    RVK:
    EC 5410
    RVK:
    GE 5223
    Keywords: Geschichte ; Kultur ; Tabu ; Konferenzschrift 2012 ; Konferenzschrift 2012 ; Konferenzschrift 2012 ; Konferenzschrift 2012 ; Konferenzschrift 2012 ; Konferenzschrift 2012 ; Tabu ; Kultur ; Geschichte
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    Library Location Call Number Volume/Issue/Year Availability
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    HU Berlin
    München UB
    Würzburg UB
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
    Bayreuth UB
    MPI Ethno. Forsch.
  • 32
    Book
    Book
    Lexikon der Mensch-Tier-Beziehungen (2015)
    Bielefeld : transcript
    Details
    ISBN: 9783837622324 , 3837622320
    Language: German
    Pages: 475 Seiten
    Series Statement: Human-animal studies
    Parallel Title: Erscheint auch als
    DDC: 179.3
    RVK:
    CC 7266
    RVK:
    CZ 8000
    RVK:
    LB 12000
    RVK:
    LC 55000
    RVK:
    MS 9800
    RVK:
    PI 3580
    Keywords: Tiere ; Mensch ; Beziehung ; Enzyklopädie ; Enzyklopädie ; Wörterbuch ; Wörterbuch ; Enzyklopädie ; Wörterbuch ; Wörterbuch ; Wörterbuch ; Wörterbuch ; Mensch ; Tiere ; Beziehung
    URL: Inhaltstext
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=47229
    URL: Auszug
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Rezension
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=47229
    URL: Auszug
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Rezension
    URL: Rezension
    URL: Inhaltstext
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: http://deposit.d-nb.de/cgi-bin/dokserv?id=4208961&prov=M&dok_var=1&dok_ext=htm
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=47229
    URL: Auszug
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Rezension
    URL: Rezension
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=47229
    URL: Auszug
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    URL: Inhaltstext
    URL: Rezension
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    Book
    HU Berlin
    Weltkulturen Museum
    BSZ
    GBV
    KOBV
    BVB
    MEK Berlin
    MPI Ethno. Forsch.
  • 33
    Book
    Book
    Recht und Literatur im Zwischenraum : aktuelle inter- und transdisziplinäre Zugänge : contemporary inter- and transdisciplinary approaches = Law and literature in-between (2015)
    Bielefeld : transcript
    Associated volumes
    Details
    ISBN: 3837628442 , 9783837628449 , 9783839428443
    Language: German , English
    Pages: 303 S. , 23 cm
    Series Statement: Lettre
    Parallel Title: Online-Ausg. Hiebaum, Christian Recht und Literatur im Zwischenraum / Law and Literature In-Between
    RVK:
    PI 4120
    RVK:
    PC 5350
    RVK:
    EC 2460
    Keywords: Konferenzschrift 2013 ; Recht ; Literatur
    Note: Literaturangaben. - Beitr. teilw. dt., teilw. engl
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
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    MPI Ethno. Forsch.
  • 34
    Online Resource
    Online Resource
    Upgradekultur : der Körper in der Enhancement-Gesellschaft (2015)
    Bielefeld : transcript
    Details
    ISBN: 9783732830084 , 9783839430088
    Language: German
    Pages: 1 Online-Ressource (155 Seiten)
    Series Statement: X-Texte
    Parallel Title: Erscheint auch als
    DDC: 300
    RVK:
    CC 6600
    RVK:
    CC 7264
    RVK:
    LC 14000
    RVK:
    LC 59000
    RVK:
    MR 7100
    RVK:
    MR 7200
    RVK:
    MS 6000
    RVK:
    MS 6030
    RVK:
    PJ 2380
    Keywords: Körper ; Konzeption ; Cyborg ; Körperbild ; Wissenschaftlich-technischer Fortschritt ; Wertwandel ; Prothese ; Gesellschaft ; Techniksoziologie ; Enhancement ; Soziologische Theorie ; Wissenschaftlich-technischer Fortschritt ; Wertwandel ; Prothese ; Cyborg ; Enhancement ; Konzeption ; Körper ; Techniksoziologie ; Enhancement ; Körper ; Wertwandel ; Körperbild ; Gesellschaft ; Soziologische Theorie
    DOI: 10.14361/9783839430088
    URL: Volltext
    URL: Volltext
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    München BSB
    Würzburg UB
    KOBV
    HeBIS
    BVB
  • 35
    E-Resource
    E-Resource
    Homophobie und Islamophobie : Intersektionale Diskriminierungen am Beispiel binationaler schwuler Paare in Berlin (2014)
    Bielefeld : transcript
    Details
    ISBN: 9783837619867 , 9783839419861 (Sekundärausgabe)
    Language: German
    Pages: 423 p.
    Edition: Online-Ausg. Online-Ressource ISBN 9783839419861
    Edition: [Online-Ausg.]
    Series Statement: Queer Studies v.3
    DDC: 306.76
    RVK:
    BE 8620
    RVK:
    BE 8660
    RVK:
    LB 44000
    RVK:
    LB 44032
    RVK:
    LB 46000
    RVK:
    MS 2870
    RVK:
    MS 3300
    RVK:
    MS 3600
    RVK:
    PR 2213
    RVK:
    MS 6750
    RVK:
    MS 3200
    Keywords: Geschichte 1871-2012 ; Homosexuelles Paar ; Binationales Paar ; Intersektionalität ; Homophobie ; Islamfeindlichkeit ; Einwanderer ; Rassendiskriminierung ; Homosexuellenbewegung ; Berlin ; Deutschland ; Online-Publikation
    Abstract: »Dort bin ich schwul, hier bin ich Ausländer ...« Dieser profunde Beitrag zur Erforschung der Mehrfachdiskriminierung in den städtischen liberalen Milieus der Mehrheitsgesellschaft untersucht binationale schwule Paare in Berlin, die zugleich mit Homophobie und Islamophobie konfrontiert sind. Zülfukar Cetin zeichnet die Geschichte und historische Entwicklung der Diskriminierung plausibel nach und zeigt, dass die Homophobie aus den Prämissen der Heteronormativität und den daraus folgenden Normalisierungsprozessen resultiert. Die Studie macht deutlich, dass die untersuchten Diskriminierungsbegrif...
    Note: Description based upon print version of record , Online-Ausg.:
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  • 36
    Online Resource
    Online Resource
    Die Schmugglergesellschaft : Informelle Ökonomien an der Ostgrenze der Europäischen Union (2014)
    Bielefeld : transcript
    Details
    ISBN: 9783837617757 , 9783839417751 (Sekundärausgabe)
    Language: German
    Pages: 379 p.
    Edition: Online-Ausg. Online-Ressource ISBN 9783839417751
    Edition: [Online-Ausg.]
    Series Statement: Kultur und soziale Praxis
    DDC: 383.1092389
    RVK:
    LC 20005
    RVK:
    MS 6380
    RVK:
    QL 415
    RVK:
    RL 60651
    RVK:
    LC 20305
    RVK:
    NW 8290
    RVK:
    PH 8900
    RVK:
    RP 80750
    RVK:
    LB 74305
    RVK:
    LC 24305
    RVK:
    NW 3200
    Keywords: Europäische Union ; Ostgrenze ; Armut ; Schmuggel ; Schattenwirtschaft ; Grenze ; Volkskunde ; Polen ; Ostmitteleuropa ; Online-Publikation
    Abstract: Mit dem Schmuggel von Alkohol, Zigaretten und Kraftstoff hat sich an der östlichen Peripherie der EU eine spezifische Form der Marktwirtschaft entwickelt. Mathias Wagner hat ein Jahr an der polnisch-russischen Grenze gelebt und die Schmuggler auf ihren Fahrten begleitet. Seine Analyse zeigt die Einbettung der informellen Ökonomie in die alltäglichen Lebenszusammenhänge der Grenzregion. Das Buch führt den Alltag und die Systemebene gesellschaftlicher Rahmenbedingungen zusammen und verdeutlicht die zum Teil desaströsen Folgen politischen Handelns für das Individuum. - Eine wertvolle Ergänzung de...
    Note: Description based upon print version of record , Online-Ausg.:
    URL: https://elibrary.utb.de/doi/book/10.5555/9783839417751
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  • 37
    Book
    Book
    Salafismus in Deutschland : Ursprünge und Gefahren einer islamisch-fundamentalistischen Bewegung (2014)
    Bielefeld : transcript
    Details
    ISBN: 9783837627114
    Language: German
    Pages: 463 Seiten , 225 mm x 148 mm, 618 g
    Series Statement: Global, local Islam
    Parallel Title: Erscheint auch als Salafismus in Deutschland
    DDC: 297.830943
    RVK:
    LB 46015
    RVK:
    MD 8920
    RVK:
    MG 15096
    RVK:
    MG 15270
    RVK:
    MG 15968
    RVK:
    PH 8420
    RVK:
    BE 8680
    RVK:
    MC 9100
    RVK:
    BE 8672
    RVK:
    BE 8608
    RVK:
    MS 6575
    Keywords: Salafīyah ; Islamic fundamentalism ; Islamic sects ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Deutschland ; Salafija ; Islam ; Religion ; Fundamentalismus ; Deutschland ; Integration ; Sicherheit ; Salafija
    Abstract: "Nicht alle Salafisten sind Terroristen, aber alle uns bekannten islamistischen Terrorverdächtigen haben einen salafistischen Hintergrund
    Note: Literaturangaben
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltstext
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027305449&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Leseprobe
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Leseprobe
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Leseprobe
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    HU Berlin
    BSZ
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    MPI-MMG
    MPI Ethno. Forsch.
  • 38
    Online Resource
    Online Resource
    Europa zwischen Grenzkontrolle und Flüchtlingsschutz : Eine Ethnographie der Seegrenze auf dem Mittelmeer (2014)
    Bielefeld : transcript | Ann Arbor, Michigan : ProQuest
    Details
    ISBN: 9783839417225
    Language: German
    Pages: 1 Online-Ressource (429 pages)
    Edition: 1st ed.
    Series Statement: Kultur und soziale Praxis
    RVK:
    MK 5250
    RVK:
    MS 1560
    RVK:
    PS 3872
    RVK:
    MK 5225
    RVK:
    LB 56005
    RVK:
    LB 74005
    RVK:
    MG 11968
    RVK:
    MI 14968
    RVK:
    ML 1100
    RVK:
    MS 3600
    Keywords: Europäische Union ; Flüchtlingspolitik ; Grenzpolitik ; Asylrecht ; Mittelmeerraum ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
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  • 39
    Online Resource
    Online Resource
    Kritische Systemtheorie : zur Evolution einer normativen Theorie (2014)
    Bielefeld : transcript | Berlin : De Gruyter
    Details
    ISBN: 9783837624120
    Language: German
    Pages: 1 Online-Ressource (410 Seiten)
    Series Statement: Sozialtheorie
    Parallel Title: Erscheint auch als Kritische Systemtheorie zur Evolution einer normativen Theorie
    DDC: 301.01
    RVK:
    MR 5400
    RVK:
    DS 4000
    RVK:
    MR 5350
    RVK:
    CC 7750
    RVK:
    PI 2770
    RVK:
    PI 3240
    Keywords: Systemtheorie ; Kritische Theorie ; Aufsatzsammlung ; Aufsatzsammlung
    DOI: 10.1515/transcript.9783839424124
    URL: http://www.degruyter.com/doi/book/10.1515/transcript.9783839424124?locatt=mode:legacy
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  • 40
    Online Resource
    Online Resource
    20 Jahre Asylkompromiss : Bilanz und Perspektiven (2014)
    Bielefeld : transcript | [Berlin] : [Walter de Gruyter Verlag]
    Details
    ISBN: 3837624870 , 9783839424872
    Language: German
    Pages: 1 Online-Ressource (328 Seiten)
    Series Statement: Edition Politik Band 16
    DDC: 325.0943
    RVK:
    LB 56000
    RVK:
    MD 4720
    RVK:
    MG 15900
    RVK:
    MS 3600
    RVK:
    PN 430
    Keywords: Geschichte ; Asylpolitik ; Deutschland ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Online-Publikation ; Aufsatzsammlung ; Aufsatzsammlung ; Electronic books ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung
    Note: Description based upon print version of record
    DOI: 10.1515/transcript.9783839424872
    URL: kostenfrei
    URL: kostenfrei
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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    URL: kostenfrei
    URL: Volltext  (Open Access)
    URL: Cover
    URL: Cover  (lizenzpflichtig)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: De Gruyter, Cover
    URL: De Gruyter
    URL: EBSCOhost
    URL: JSTOR
    URL: OAPEN
    URL: OAPEN
    URL: OAPEN
    URL: OAPEN
    URL: ProQuest Ebook Central
    URL: https://hdl.loc.gov/loc.gdc/gdcebookspublic.2020719837
    URL: https://doi.org/10.14361/transcript.9783839424872
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    MPI Ethno. Forsch.
  • 41
    Online Resource
    Online Resource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    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
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    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.
    DOI: 10.1787/9789264192744-en
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 42
    Online Resource
    Online Resource
    Taxing Energy Use : A Graphical Analysis (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
    RVK:
    PP 8080
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
    DOI: 10.1787/9789264183933-en
    URL: Volltext
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    MPI Ethno. Forsch.
  • 43
    Online Resource
    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    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
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    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.
    DOI: 10.1787/9789264187610-en
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  • 44
    Online Resource
    Online Resource
    Measuring Fiscal Decentralisation : Concepts and Policies (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    PP 8080
    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.
    DOI: 10.1787/9789264174849-en
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  • 45
    Online Resource
    Online Resource
    Action Plan on Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 8080
    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.
    DOI: 10.1787/9789264202719-en
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  • 46
    Online Resource
    Online Resource
    Drogenprostitution : eine intersektionale Betrachtung zur Handlungsfähigkeit drogengebrauchender Sexarbeiterinnen (2013)
    Bielefeld : transcript | [Berlin] : [Walter de Gruyter GmbH]
    Details
    ISBN: 9783839423523
    Language: German
    Pages: 1 Online-Ressource (452 Seiten)
    Series Statement: Gesellschaft der Unterschiede Band 14
    Dissertation note: Dissertation Technische Universität Hamburg-Harburg 2013
    DDC: 306.7420943515
    RVK:
    AP 19940
    RVK:
    MS 2880
    RVK:
    MS 6410
    RVK:
    PH 8520
    Keywords: Weibliche Drogenabhängige ; Prostitution ; Marginalität ; Intersektionalität ; Handlungskompetenz ; Hamburg- Sankt Georg ; Hochschulschrift
    DOI: 10.1515/transcript.9783839423523
    URL: http://www.degruyter.com/doi/book/10.1515/transcript.9783839423523?locatt=mode:legacy
    URL: http://www.degruyter.com/search?f_0=isbnissn&q_0=9783839423523&searchTitles=true
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    HeBIS
  • 47
    Online Resource
    Online Resource
    Aufbruch ins Unversicherbare : zum Katastrophendiskurs der Gegenwart (2013)
    Bielefeld : transcript
    Details
    ISBN: 9783839417720
    Language: German , English
    Pages: 1 Online-Ressource
    Series Statement: Sozialtheorie
    Parallel Title: Erscheint auch als
    RVK:
    AR 14120
    RVK:
    EC 5410
    RVK:
    LB 39000
    RVK:
    MB 3500
    RVK:
    MK 3100
    RVK:
    MS 1280
    RVK:
    PR 2626
    RVK:
    ZG 9290
    Keywords: Diskurs ; Katastrophe ; Unsicherheit ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Unsicherheit ; Katastrophe ; Diskurs
    Note: Online-Ausg. 2014 erschienen , Biographical note: Leon Hempel (Dr. phil.) leitet das Human Technology Lab sowie den Forschungsbereich Sicherheit - Risiko - Privatheit am Zentrum Technik und Gesellschaft der Technischen Universität Berlin. Marie Bartels (M.A.) ist wissenschaftliche Mitarbeiterin am Zentrum Technik und Gesellschaft der Technischen Universität Berlin. Thomas Markwart (Dr. phil.) ist Literatur- und Kulturwissenschaftler , Long description: Terroranschläge und Kriege, Tsunami, Erdbeben, Vulkanausbrüche, Klimawandel, Ölpest, Finanzkrise - Berichte über »Katastrophen« sind längst medialer Alltag. Offen bleibt jedoch die Frage, welche Intentionen und Konsequenzen die zunehmende Verwendung des Katastrophenbegriffs durch Politik und Wirtschaft mit sich bringt. Die Beiträge des Bandes fragen daher: Dient der Begriff tatsächlich nur der Beschreibung - oder soll auch eine Atmosphäre des Ausnahmezustands geschaffen werden, die eine Anwendung von sonst nicht konsensfähigen Verfahren ermöglicht? Wohin führt es, wenn die Einordnung von Ereignissen in umfassende soziale Prozesse umgangen wird, wenn ihre Wahrnehmung als Konsequenz eingegangener Risiken ausbleibt?; Review quote: »Der Sammelband ist denjenigen Leser/-innen zu empfehlen, die Spaß am Mit- und Querdenken haben und sich darüber im Klaren sind, dass es auch eine ungesunde Priorität der Prävention geben kann.« Forum Kriminalprävention, 4 (2013) »Dieser Sammelband nähert sich dem Katastrophendiskurs aus überraschend vielfältigen Perspektiven und bietet eine überzeugende Neuformulierung des Gesamtkonzepts "Katastrophe" an.« Anke Kristina Aßmann-Gramberg, Sicherheit + Frieden, 4 (2013) Besprochen in: Fraunhofer IRB, 10 (2013)
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    URL: Volltext  (kostenfrei)
    URL: kostenfrei
    URL: kostenfrei
    URL: Open Access
    URL: Cover  (lizenzpflichtig)
    URL: kostenfrei
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  • 48
    Book
    Book
    Homophobie und Islamophobie : Intersektionale Diskriminierungen am Beispiel binationaler schwuler Paare in Berlin (2012)
    Bielefeld : transcript
    Details
    ISBN: 978-3-8376-1986-7 , 3-8376-1986-9
    Language: German
    Pages: 420 S.
    Edition: 1. Aufl.
    Series Statement: Queer Studies 3
    DDC: 306.76/6
    RVK:
    LB 44032
    RVK:
    BE 8620
    RVK:
    BE 8660
    RVK:
    MS 3600
    RVK:
    PR 2213
    RVK:
    MS 2870
    RVK:
    MS 3300
    RVK:
    LB 44000
    RVK:
    LB 46000
    Keywords: Deutschland Homosexualität ; LGBT ; Islam ; Muslime ; Islamophobie ; Diskriminierung ; Rassismus ; Minorität ; Migration ; Interview ; Berlin ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift
    URL: Inhaltsverzeichnis
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    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024719673&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: http://deposit.d-nb.de/cgi-bin/dokserv?id=3931678&prov=M&dok_var=1&dok_ext=htm
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    HU Berlin
    München BSB
    Frobenius-Institut
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
    MPI-MMG
    MARKK
  • 49
    Online Resource
    Online Resource
    Better Regulation in Europe: Greece 2012 (2012)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PL 727
    RVK:
    QG 500
    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.
    DOI: 10.1787/9789264179288-en
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  • 50
    Online Resource
    Online Resource
    Wer entwickelt die Stadt? : Geschichte und Gegenwart lokaler Governance : Akteure - Strategien - Strukturen (2012)
    Bielefeld : transcript
    Details
    ISBN: 9783839417522
    Language: German
    Pages: 1 Online-Ressource
    Edition: 2014
    Series Statement: Urban Studies
    Parallel Title: Erscheint auch als Wer entwickelt die Stadt?
    RVK:
    RB 10909
    RVK:
    ZH 9310
    RVK:
    RB 10627
    RVK:
    PN 552
    Keywords: civil society ; Civil Society ; Soziologie ; Politik ; Stadtplanung ; Stadt ; Stadtgeschichte ; Sozialgeographie ; Stadtentwicklung ; Zivilgesellschaft ; Urbanity ; Planungsgeschichte ; Lokaler Staat ; Urban Studies ; Politics ; Sociology ; Urban Planning ; Social Geography ; Governance; Stadtgeschichte; Stadtentwicklung; Planungsgeschichte; Lokaler Staat; Stadt; Politik; Zivilgesellschaft; Stadtplanung; Urban Studies; Sozialgeographie; Soziologie; Urbanity; Politics; Civil Society; Urban Planning; Social Geography; Sociology; ; Stadtentwicklung ; Stadtgeschichte ; Stadtverwaltung ; Verwaltung ; Öffentliche Verwaltung ; Arbeiterkolonie ; Arbeiterkolonien ; Bürgerliche Frauenbewegung ; Gartenstadt ; Governance ; Göttingen ; Haberland ; Hafenentwicklung ; Hamburg ; Hanau ; London ; Magdeburg ; Protzenheim ; Rheinprovinz ; Rotenburg ; Rotterdam ; Sommerfeld ; Stadtplanung ; Konferenzschrift 2007 ; Konferenzschrift 2007 ; Stadtentwicklung ; Governance ; Geschichte 1600-1990
    Abstract: Wer »macht« die Stadt? Die öffentliche Hand hat in der Stadtentwicklung erheblich an Bedeutung verloren. In einer neuen Arbeitsteilung mit Politik und Verwaltung haben private Unternehmen - und bisweilen auch die Zivilgesellschaft - heute enorme Einflussmöglichkeiten. Doch ist die Teilhabe nichtstaatlicher Akteure an der Stadtentwicklung wirklich neu? Welche Vorläufer heutiger Kooperationen lassen sich in Deutschland und im europäischen Vergleich nachweisen? War das 20. Jahrhundert vielleicht nur eine Episode besonders starken staatlichen Einflusses auf Stadtentwicklungsprozesse? Der Band findet Antworten auf diese und weitere Fragen.
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    BSZ
    GBV
    KOBV
  • 51
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264096851-en
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  • 52
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264096905-en
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  • 53
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ireland 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264097155-en
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  • 54
    Online Resource
    Online Resource
    Corporate Governance of Listed Companies in China : Self-Assessment by the China Securities Regulatory Commission (2011)
    Paris : OECD Publishing
    Details
    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:
    PU 8450
    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.
    DOI: 10.1787/9789264119208-en
    URL: Volltext
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  • 55
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117709-en
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  • 56
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264118119-en
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  • 57
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 8040
    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.
    DOI: 10.1787/9789264096936-en
    URL: Volltext
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  • 58
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264114708-en
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  • 59
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 60
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117655-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 61
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108752-en
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    URL: lizenzpflichtig
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  • 62
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264110489-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 63
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Bahamas 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108295-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 64
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 65
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117860-en
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  • 66
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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  • 67
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264097254-en
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  • 68
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108868-en
    URL: Volltext
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  • 69
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264108738-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 70
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264114661-en
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  • 71
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264118164-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 72
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8080
    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.
    DOI: 10.1787/9789264117617-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 73
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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
    DOI: 10.1787/9789264117983-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 74
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Italy 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264115026-en
    URL: Volltext
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  • 75
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264118164-en
    URL: Volltext
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  • 76
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117655-en
    URL: Volltext
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  • 77
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Antigua and Barbuda 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117709-en
    URL: Volltext
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  • 78
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Turks and Caicos Islands 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264118119-en
    URL: Volltext
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  • 79
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Andorra 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8080
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117617-en
    URL: Volltext
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  • 80
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Austria 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117723-en
    URL: Volltext
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  • 81
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117860-en
    URL: Volltext
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  • 82
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114708-en
    URL: Volltext
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  • 83
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264114661-en
    URL: Volltext
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  • 84
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    DOI: 10.1787/9789264117983-en
    URL: Volltext
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  • 85
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Luxembourg 2011 : Phase 1: Legal and Regulatory Framework (2011)
    Paris : OECD Publishing
    Details
    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
    RVK:
    PP 8040
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    DOI: 10.1787/9789264117884-en
    URL: Volltext
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  • 86
    Book
    Book
    Vermessung des Verbrechers : die kriminalbiologische Untersuchung in Bayern, 1923 - 1945 (2011)
    Bielefeld : transcript
    Details
    ISBN: 9783837616149
    Language: German
    Pages: 436 S. , 225 mm x 135 mm, 618 g
    Series Statement: Science studies
    Parallel Title: Online-Ausg. Kailer, Thomas Vermessung des Verbrechers
    Dissertation note: Zugl.: Frankfurt (Main), Univ., Diss., 2004
    DDC: 300
    RVK:
    PH 8070
    RVK:
    NS 8000
    RVK:
    PH 8300
    Keywords: Criminal anthropology ; Criminal behavior ; Criminal anthropology History ; Criminal anthropometry History ; Criminal behavior Genetic aspects ; Criminals ; Hochschulschrift ; Bayern ; Kriminalbiologie ; Geschichte 1923-1945 ; Deutschland
    Note: Literaturverz. S. [419] - 436
    URL: Inhaltsverzeichnis
    URL: http://www.h-net.org/reviews/showrev.php?id=34592
    URL: Inhaltstext
    URL: Rezension
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  • 87
    Online Resource
    Online Resource
    The Call for Innovative and Open Government : An Overview of Country Initiatives (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    PL 625
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    DOI: 10.1787/9789264107052-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 88
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 : Combined: Phase 1 + Phase 2 (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264097094-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 89
    Book
    Book
    Morde ohne Ehre : der Ehrenmord in der modernen Türkei ; Erklärungsansätze und Gegenstrategien (2011)
    Bielefeld : transcript
    Details
    ISBN: 9783837615623 , 3837615626
    Language: German
    Pages: 345 S. , Ill., graph. Darst., Kt.
    Series Statement: Kultur und soziale Praxis
    Dissertation note: Zugl.: Hamburg, Univ., Diss., 2010
    DDC: 364.152309561
    RVK:
    LB 80340
    RVK:
    PH 8720
    Keywords: Ehrenmord ; Türkei ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift ; Hochschulschrift
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020551127&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Cover
    URL: Inhaltstext
    URL: Inhaltsverzeichnis
    URL: Rezension
    URL: Cover
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    Book
    HU Berlin
    BSZ
    GBV
    KOBV
    HeBIS
    BVB
  • 90
    Online Resource
    Online Resource
    Europa zwischen Grenzkontrolle und Flüchtlingsschutz : Eine Ethnographie der Seegrenze auf dem Mittelmeer (2011)
    Bielefeld : transcript
    Details
    Language: German
    Pages: Online-Ressource (428 S.)
    Edition: Reproduction. Berlin De Gruyter
    Series Statement: Kultur und soziale Praxis
    Parallel Title: Druckausg Klepp, Silja, 1976 - Europa zwischen Grenzkontrolle und Flüchtlingsschutz
    DDC: 342.24083
    RVK:
    MS 1560
    RVK:
    MS 3600
    RVK:
    MK 8800
    RVK:
    MG 11968
    RVK:
    LB 74005
    RVK:
    PS 3872
    RVK:
    LB 56005
    RVK:
    RB 10798
    Keywords: Europäische Union ; Flüchtlingspolitik ; Asylrecht ; Grenzpolitik ; Mittelmeerraum ; Refugees ; Refugees ; Asylum, Right of ; Europäische Union ; Mittelmeerraum ; Grenzpolitik ; Flüchtlingspolitik ; Asylrecht
    Abstract: Biographical note: Silja Klepp (Dr. phil.) arbeitet am artec - Forschungszentrum Nachhaltigkeit der Universität Bremen. Ihre Forschungsschwerpunkte sind Rechtsethnologie, Flucht und Migration sowie soziale Aushandlungsprozesse im Kontext des Klimawandels
    Abstract: Die Außengrenzen sind zu einem umkämpften Raum der EU-Politik zwischen Grenzkontrollen und Flüchtlingsrechten geworden. Silja Klepp stellt diese Aushandlungskämpfe in einer Ethnographie der Seegrenze dar. Forschungsreisen entlang der Küsten von Libyen, Italien und Malta verbinden sich zu einem einzigartig dichten Blick auf die Zwänge und Handlungslogiken der Akteure im Grenzraum. Auf der Spur der Flüchtlinge von Süden nach Norden werden die Lage der Migrantinnen in Libyen, die Grenzschutzagentur Frontex und die Verhältnisse auf See sowie schließlich Haftzentren und andere Grenzeinrichtungen in den Ankunftsorten Malta und Süditalien illustriert und auf die europäische Politik rückbezogen. Eine intensive Perspektive auf einen umstrittenen Teil der europäischen Außenpolitik
    Abstract: Review text: »Ausgezeichnet. Mit der [Studie] hat Klepp Maßstäbe gesetzt.« taz, 14.02.2012 »Eine sachkundige und zugleich lebendige Reise an die Südgrenzen Europas.« Federica Benigni, Zeitschrift für Volkskunde, 108/II (2012) »Diese Arbeit geht, obwohl sie vom Geschehen an fernen Außengrenzen der EU handelt, durchaus auch den deutschen Leser an und sei ihm/ihr empfohlen.« Dieter Hartwig, Das Historisch-Politische Buch, 60/2 (2012) »Da [die] Arbeit nicht nur als Empfehlung für politische Entscheidungen wertvoll ist, sondern auch grundsätzliche methodische und analytische Einsichten enthält, kann sie nicht nur von Ethnologinnen und Ethnologen gewinnbringend gelesen werden.« Stefanie Michels/Friedemann Neumann, www.sehepunkte.de, 2 (2012) »Ausgezeichnet. Mit der [Studie] hat Klepp Maßstäbe gesetzt.« taz, 14.02.2012 »Ein wichtiges Buch.« Ulrich Engel, Wort und Antwort, 53/1 (2012) »Ein beachtlicher Beitrag zu einem komplexen Thema.« Die Brücke, 159/1 (2012) »Eine [...] Arbeit, die sowohl die politischen Probleme der Mittelmeer-Migration als auch die Lage der Migranten lebendig beschreibt.« Medienspiegel Deutsch-Maghrebinische Gesellschaft, 11 (2011) Besprochen in: Portal für Politikwissenschaft, 3 (2012), Sabine Steppat terra cognita, 20 (2012)
    DOI: 10.14361/transcript.9783839417225
    URL: Volltext  (Kostenfrei)
    URL: Volltext  (Kostenfrei)
    URL: Rezension
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    HBZ
  • 91
    Online Resource
    Online Resource
    Taxation and Employment (2011)
    Paris : OECD Publishing
    Details
    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:
    PP 8105
    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.
    DOI: 10.1787/9789264120808-en
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
    URL: Volltext
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  • 92
    Online Resource
    Online Resource
    Stadt und Kontrolle : der Diskurs um Sicherheit und Sauberkeit in den Innenstädten (2011)
    Bielefeld : transcript
    Details
    ISBN: 9783839418659
    Language: German
    Pages: 1 Online-Ressource
    Edition: 2014
    Series Statement: Urban Studies
    Uniform Title: Urbanität und soziale Kontrolle
    Parallel Title: Erscheint auch als Lauen, Guido, 1969 - Stadt und Kontrolle
    Dissertation note: Dissertation Universität Wuppertal 2011
    RVK:
    MF 9500
    RVK:
    PH 8240
    RVK:
    MS 1750
    RVK:
    RB 10627
    RVK:
    MD 4200
    RVK:
    MR 7400
    Keywords: soziale Kontrolle ; Soziale Kontrolle ; Soziologie ; Diskursanalyse ; Wissenssoziologie ; Gouvernementalität ; Urbanity ; Kriminalsoziologie ; Ausgrenzung ; Urban Studies ; Sociology ; Sociology of Knowledge ; Sociology of Crime ; Stadt; Soziale Kontrolle; Gouvernementalität; Diskursanalyse; Ausgrenzung; Urban Studies; Kriminalsoziologie; Wissenssoziologie; Soziologie; Urbanity; Sociology of Crime; Sociology of Knowledge; Sociology; ; Stadt ; Kontrolle ; Soziale Kontrolle ; Sicherheitspolitik ; Ausgrenzung ; Diskursanalyse ; Gouvernementalität ; Hochschulschrift ; Hochschulschrift ; Stadt ; Sicherheit und Ordnung ; Diskurs ; Urbanität ; Soziale Kontrolle ; Ausgrenzung ; Disziplinierung ; Bürgerliche Gesellschaft
    Abstract: Eine Thematisierung sozialer Kontrolle bedarf urbanistischer Reflexion - ebenso wie eine Thematisierung von Stadt systematisch Aspekte sozialer Kontrolle mitdenken muss.Im Rahmen einer wissenssoziologischen Diskursanalyse zeigt Guido Lauen, wie die symbolische und materielle Ordnung einer urbanen Gesellschaft über den Diskurs um Sicherheit und Sauberkeit in den Innenstädten stadtbezogenes Wissen herstellt, transportiert, legitimiert und verändert. Hierzu beschreibt er die Prozesse der sozialen Konstruktion und Weitergabe von Deutungs- und Handlungsstrukturen in städtischen und kontrollbezogenen Institutionen, Organisationen oder Einrichtungen wie der Polizei, dem Recht oder der Architektur und geht auf die gesellschaftlichen Wirkungen dieser Prozesse ein.
    URL: lizenzpflichtig
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  • 93
    Online Resource
    Online Resource
    Morde ohne Ehre : der Ehrenmord in der modernen Türkei : Erklärungsansätze und Gegenstrategien (2011)
    Bielefeld : transcript
    Details
    ISBN: 9783839415627
    Language: German
    Pages: 1 Online-Ressource (345 Seiten)
    Series Statement: Kultur und soziale Praxis
    Parallel Title: Erscheint auch als Yazgan, Ayfer, 1978 - Morde ohne Ehre
    Dissertation note: Dissertation Universität Hamburg 2010
    RVK:
    LB 80340
    RVK:
    PH 8720
    Keywords: Gender Studies ; gender studies ; Gewalt ; Prävention ; Soziologie ; Medien ; Türkei ; Blutrache ; Turkey ; Kriminalsoziologie ; Ehre ; Experteninterviews ; Frauenorganisationen ; Gender ; Islam ; Media ; Violence ; Sociology ; Sociology of Crime ; Ehrenmorde; Türkei; Ehre; Blutrache; Experteninterviews; Medien; Islam; Frauenorganisationen; Prävention; Gewalt; Gender; Kriminalsoziologie; Gender Studies; Soziologie; Turkey; Media; Violence; Sociology of Crime; Sociology; ; Hochschulschrift ; Hochschulschrift ; Türkei ; Ehrenmord
    Abstract: Weltweit werden jährlich über 5000 Menschen Opfer von Ehrenmorden. Dieses Buch bietet erstmalig eine interdisziplinäre Sichtweise zur Charakterisierung von Ehrenmorden mit Fokus auf die Türkei. Zur Erklärung der Ursachen kombiniert Ayfer Yazgan geschlechter-, handlungssoziologische und kriminologische Aspekte. Auf der Basis türkischer und internationaler Fachliteratur sowie von Experteninterviews analysiert sie die Rolle des Islam, der patriarchalen Strukturen, soziokulturelle Lebensbedingungen und rechtliche Rahmenbedingungen sowie Präventionsmöglichkeiten.Bei Experteninterviews kommen u.a. Vildan Yirmibesoglu, Mehmet Farac, Leyla Pervizat, Zülfü Livaneli, Aytekin Sir, Pinar Ilkaracan und Zekeriya Beyaz zu Wort.Eine materialreiche Analyse zu den komplexen Ursachen und Dynamiken eines gesellschaftlichen Problems.
    Note: Literaturverzeichnis: Seite 309-326
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  • 94
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095588-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 95
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095472-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 96
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jamaica 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095564-en
    URL: Volltext
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  • 97
    Online Resource
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8040
    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.
    DOI: 10.1787/9789264095625-en
    URL: Volltext
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  • 98
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    Better Regulation in Europe: Germany 2010 (2010)
    Paris : OECD Publishing
    Details
    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:
    QG 215
    RVK:
    QR 300
    RVK:
    PL 387
    RVK:
    PI 3090
    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.
    DOI: 10.1787/9789264085886-en
    URL: Volltext
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  • 99
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    Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8070
    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.
    DOI: 10.1787/9789264088016-en
    URL: Volltext
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  • 100
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bermuda 2010 : Phase 1 (2010)
    Paris : OECD Publishing
    Details
    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:
    PP 8665
    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.
    DOI: 10.1787/9789264095458-en
    URL: Volltext
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