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Centre de développement de l'OCDE - Repères
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ISSN: 20772602 Year: 2004 Publisher: Paris OECD

Pension reform in the baltic countries.
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ISBN: 9264021051 9786610169924 1280169923 926402106X 9789264021068 Year: 2004 Volume: 5 Publisher: Paris Oecd

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Reform of the pension regime is continually evolving in the Baltic countries.  This publication contains individual country reports, comparative analysis from a regional perspective and examines key policy issues in the private pension sector.  It includes perspectives on these issues debated during the Pension Conference organised by the OECD in co-operation with the EU in April 2003 in Tallinn, Estonia.  The analyses benefit from in-depth knowledge of OECD experience in these sectors, as well as from experience in other emerging market economies.

Corporate governance : a survey of OECD countries.
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ISBN: 1280170611 9786610170616 9264106073 9264106057 Year: 2004 Publisher: Paris OECD

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Corporate scandals and failures as well as broader economic concerns have driven OECD countries to devote increased attention to corporate governance which is now recognised as a vital factor in economic growth and financial stability. This survey examines the systemic issues at the forefront of the corporate governance debate and discusses how OECD countries have responded. It offers a rich variety of experiences that other countries may wish to draw on when considering their policy options.

Vers des systèmes de santé plus performants
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ISBN: 9264015574 9264016481 Year: 2004 Publisher: OECD Publishing

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Assurance et risques environnementaux : une analyse comparative du rôle de l'assurance dans la gestion des risques liés à l'environnement.
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ISBN: 9264105514 9264105530 Year: 2004 Volume: 6 Publisher: Paris OCDE

Études économiques de l'OCDE : Suisse 2003
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ISBN: 9789264094338 9789264076617 9789264039995 9264036415 9264019693 9264291512 9264269878 9264269878 9264254382 9264249133 9264245847 926424218X 9264239510 9264237747 9264235574 9264234047 9264232192 9264230793 9264229116 9264227857 9264226508 9264224270 926422307X 9264221085 926421934X 9264217649 9264216227 9264211659 9264210490 9264036423 9264146989 9264148485 9264151702 9264152121 9264152601 926416569X 9264166157 9264166467 1322341826 926422310X 132288627X 926422839X 9264227865 9264019707 9264249648 9264234055 9264235582 9264230807 9789264230798 9789264229112 9789264216228 9789264211650 9789264210493 9789264217645 9789264219342 9789264223073 9789264234048 9789264235571 9789264242180 9789264245846 9789264249134 9789264254381 9789264019690 Year: 2004

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Études économiques de l'OCDE : Danemark 2003
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ISBN: 9789264126992 9789264042902 9264008020 9264103155 9264291482 9264275134 9264254315 9264247807 9264241981 926423831X 9264235450 9264233830 9264231293 9264229876 9264228047 926422596X 926422405X 9264222685 9264220720 9264219714 9264217584 926421626X 9264213880 9264212280 9264210830 9264231307 9264008047 9264146156 9264147578 9264148647 9264151133 9264151869 926415230X 9264165630 9264166351 9264103171 9264277137 9264235469 9789264231290 9789264229877 9789264212282 9789264210837 9789264213883 9789264217584 9789264216266 9789264219717 9789264222687 9789264235458 9789264241985 9789264247802 9789264103153 Year: 2004

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The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.


Book
Perspectives de l'emploi de l' ocde.
Author:
ISBN: 9264108149 9264108157 Year: 2004 Publisher: Paris Ocde

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