Suchergebnisse

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Austria, which is accompanied by a document addressing the implementation of best practices.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Curaçao.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by San Marino.

Eine unfassbare Geschichte über Liebe, Intrigen und Spionage rund um die berüchtigte Fluchtroute der Nazis über den Vatikan nach Argentinien: Meisterhaft erzählt von dem bekannten Menschenrechtsanwalt und Bestsellerautor Philippe Sands.Im Mittelpunkt stehen Leben, Flucht und Tod des SS-Offiziers Otto Wächter, Spross einer der angesehensten Familien Österreichs, zunächst Jurist in Wien und ab 1939 NS-Gouverneur von Krakau bzw. ab 1942 von Galizien. Nach 1945 als Massenmörder gesucht, gelingt ihm die abenteuerliche Flucht in den Vatikan unter den Schutz des Bischofs Hudal. Doch bevor er sich nach Argentinien absetzen kann, stirbt er 1949 überraschend.Jahrzehnte später begegnet Philippe Sands Ottos Sohn Horst Wächter. Es ist der Beginn einer komplexen Ermittlung: Horst behauptet, sein Vater sei vergiftet worden. Sands beschließt, die Wahrheit herauszufinden.Ausgehend von den privaten Briefen und Tagebüchern der Familie Wächter, gelingt ihm ein intimes, verstörendes Porträt des SS-Mannes und seiner Frau. Dabei lässt er uns auch an seinen Begegnungen mit Horst Wächter teilhaben - und damit an der Beziehung zweier Männer, die auf unterschiedlichen Seiten der Geschichte stehen.

Prologue : digital first responders -- Introduction : disruptive development in Bangladesh -- Women's work : the arena of disruption -- Digital technology : the problems of (and solutions to) connectivity -- The making and unmaking of entrepreneurs -- A diversified basket of services -- Middle-class projects and the development moral economy -- The ambiguous figures of social enterprise -- Conclusion : the time of social enterprise.