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Procedural Obligations of States

Phoebe N. Okowa

in State Responsibility for Transboundary Air Pollution in International Law

Published in print:
2000
Published Online:
March 2012
ISBN:
9780198260974
eISBN:
9780191682186
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198260974.003.0006
Subject:
Law, Public International Law

A large number of the treaties and legal instruments discussed in Chapter 2 attempt to regulate and prevent the occurrence of transboundary air pollution through the imposition of procedural duties. ... More


Capital Taxation and International Cooperation: The Causes and Consequences of Automatic Exchange of Information

Leo Ahrens, Fabio Bothner, Lukas Hakelberg, and Thomas Rixen

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0007
Subject:
Economics and Finance, International, Microeconomics

This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the ... More


How Countries Should Share Tax Information

Arthur J. Cockfield

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0014
Subject:
Law, Human Rights and Immigration

This chapter looks at exchange of information (EOI) policies, proposing several ways to make EOI policies fairer and more efficient, so as to maximize their potential to reduce illicit financial ... More


Due Diligence in International Tax Law

Reuven S. Avi-Yonah and Gianluca Mazzoni

in Due Diligence in the International Legal Order

Published in print:
2020
Published Online:
February 2021
ISBN:
9780198869900
eISBN:
9780191912771
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198869900.003.0018
Subject:
Law, Company and Commercial Law, Public International Law

This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of ... More


Key Issue 1: Not a Class Apart – Why a Class-based Approach Cannot be Taken to Contents-based Exemptions

Kevin Dunion

in Freedom of Information in Scotland in Practice

Published in print:
2011
Published Online:
September 2015
ISBN:
9781845861223
eISBN:
9781474406178
Item type:
chapter
Publisher:
Edinburgh University Press
DOI:
10.3366/edinburgh/9781845861223.003.0003
Subject:
Law, Constitutional and Administrative Law

This chapter provides an overview of freedom of information as it is practiced in Scotland, with particular emphasis on the approach which could properly be taken to the exemptions protecting the ... More


Variation and Selection: Probe Microscopy Comes to California

Cyrus C. M. Mody

in Instrumental Community: Probe Microscopy and the Path to Nanotechnology

Published in print:
2011
Published Online:
August 2013
ISBN:
9780262134941
eISBN:
9780262298186
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262134941.003.0004
Subject:
Society and Culture, Technology and Society

This chapter finds that scanning tunnelling microscope (STM) community members from Europe interacted with counterparts from the United States, resulting in California emerging as a key probe ... More


The Taxation of Multinational Enterprises

Lee Corrick

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0008
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The OECD’s work on tax base erosion and profit shifting (BEPS) and automatic exchange of information, with strong political support from the G20, will pave the way for rehabilitating the global tax ... More


Cooperation for Innovation

Lynda Gratton

in Leading Open Innovation

Published in print:
2013
Published Online:
August 2013
ISBN:
9780262018494
eISBN:
9780262312455
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262018494.003.0141
Subject:
Business and Management, Knowledge Management

This chapter examines how internal exchange of information supports open innovation (OI). It discusses the result of a study showing a high correlation between cooperation within a group and ... More


Examination as to formal requirements, recording in the register, assignment (Court of First Instance, revocation action) and designation of the judge-rapporteur

Martin Faehndrich, Alexander Klicznik, and Max Tilmann

in Unified Patent Protection in Europe: A Commentary

Published in print:
2018
Published Online:
March 2021
ISBN:
9780198755463
eISBN:
9780191927706
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198755463.003.0239
Subject:
Law, Intellectual Property, IT, and Media Law

The notification also serves to ensure the exchange of information for any opposition proceedings that might still be pending before the EPO. In the context of administrative and legal cooperation ... More


Litigation privilege

Winfried Tilmann

in Unified Patent Protection in Europe: A Commentary

Published in print:
2018
Published Online:
March 2021
ISBN:
9780198755463
eISBN:
9780191927706
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198755463.003.0456
Subject:
Law, Intellectual Property, IT, and Media Law

Where a client, or a lawyer or patent attorney as specified in Rule 87.1, .2, .6 and .7 instructed by a client in a professional capacity, communicates confidentially with a third party for the ... More


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