Download or read book Co operative Compliance and the OECD s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.

Download or read book 21 CFR Part 11 written by Orlando López and published by CRC Press. This book was released on 2004-01-15 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering regulatory requirements stipulated by the FDA, this book delineates the organization, planning, verification, and documentation activities and procedural controls required for compliance with worldwide computer systems validation regulations. The author introduces supporting technologies such as encryption and digital signatures and places

Download or read book Theories of Compliance with International Law written by Mark G. Burgstaller and published by BRILL. This book was released on 2004-11-26 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines some of the most prominent contemporary theories of compliance with international law. It is argued that these theories ultimately rely on some political philosophy and that therefore their strengths and weaknesses can be traced back to those of the respective philosophical background. The approach finally taken is based on some recent empirical and theoretical research undertaken and as such provides new insights to the major works of the authors that are at the core of the discussion.

Download or read book International IT Regulations and Compliance written by Siri H. Segalstad and published by John Wiley & Sons. This book was released on 2008-11-20 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Standards, technologies, and requirements for computer validation have changed dramatically in recent years, and so have the interpretation of the standards and the understanding of the processes involved. International IT Regulations and Compliance brings together current thinking on the implementation of standards and regulations in relation to IT for a wide variety of industries. The book provides professionals in pharmaceutical and semiconductor industries with an updated overview of requirements for handling IT systems according to various Quality Standards and how to ?translate? these requirements in the regulations.

Download or read book The Cambridge Handbook of Compliance written by Benjamin van Rooij and published by Cambridge University Press. This book was released on 2021-05-20 with total page 1559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.

Download or read book The Politics of International Law and Compliance written by Nikolas Rajkovic and published by Routledge. This book was released on 2011-09 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading the debate on the domestic effect of the growing influence of international adjudication, this invaluable text examines Serbia and Croatia’s erratic record of compliance with the International Criminal Tribunal for the Former Yugoslavia (ICTY). Since the demise of the Milosevic and Tudjman regimes, Serbian and Croatian governments have been inconsistent in cooperating with the ICTY, despite the conditions of EU membership and US financial incentives. This study reconstructs events before, during and after extradition to build up a picture of the complex politics involved in ICTY relations, and provides a conceptual framework to study compliance in international relations and law. Through this analysis, a historical tracing of varied factors of political influence and a conceptualization of compliance is provided, resulting in a rich interdisciplinary work embracing political science, international relations and social theory. By scrutinizing the social meanings and political practices which become attached to prescribed norms in compliance processes, this book provides a highly-relevant insight into contemporary meanings of ‘compliance’. Politics of International Law and Compliance will be of interest to students and scholars of politics, international relations and international law, and European politics.

Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.

Download or read book Corporate Compliance on a Global Scale written by Stefano Manacorda and published by Springer Nature. This book was released on 2021-11-25 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume presents an innovative and critical analysis of corporate compliance from an interdisciplinary and international perspective. It defines the historical framework and the various roles played by corporate compliance in today's context. It questions how different cultures affect economic behaviors and under which conditions the individual choices may be directed toward law-abiding behavior. Examining corporate compliance as a tool of criminal and regulatory policy strategies in different countries and sectors, this book also aims to provide a picture of the dimension and scope of the public-private partnership, focusing on the prevention and detection of corporate crimes. It analyzes the effects of corporate compliance on the internal organization in terms of cost-benefit assessment, as well as the opportunities in technical innovation for detecting and controlling risk.

Download or read book Co operative Compliance A Framework From Enhanced Relationship to Co operative Compliance written by OECD and published by OECD Publishing. This book was released on 2013-07-29 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.

Download or read book Improving Compliance with International Environmental Law written by Jacob Werksman and published by Routledge. This book was released on 2014-01-14 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measures for regulating the behaviour of nation states in relation to the global environment have increasingly taken the form of international treaties and conventions. Many have argued that this has proved to be an ineffective way of halting unsustainable development, for the provisions of these agreements are either too weak or are flouted regularly by the parties concerned. This volume seeks to address the crucial question of how compliance with these agreements could be encouraged effectively without damaging the fragile political consensus that is emerging on environmental issues. With extensive use of case studies, Improving Compliance will make stimulating reading for all students and researchers working in this area, as well as for anyone concerned about the effectiveness of international environmental measures.

Download or read book Regulatory Compliance written by Dennis Campbell and published by Kluwer Law International. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core legal concepts underlying compliance and their impact on business operations encompass corporate governance, cyberlaw and security, financial services regulations, and compliance issues in health care and biotechnology. "Compliance", a term often invoked but subject to a variety of iterations. To engage in compliance services, lawyers must have a good knowledge of the regulated industry that they serve, an understanding of risk management, and the skills to draft policy statements, provide financial reporting, and advise in the development of projects. In this edition of the Comparative Law Yearbook of International Business, lawyers from nine jurisdictions examine recent developments in their respective countries pertaining to compliance issues. Chapters are provided by practitioners from Argentina, India, Nigeria, Poland, Portugal, Switzerland, Thailand, the United Kingdom, and the United States. The publication also includes two appendices: General Assembly Resolution 58/4 of 31 October 2003, United Nations Convention against Corruption, and General Assembly Resolution 55/25 of 15 November 2000, United Nations Convention against Transnational Organized Crime.

Download or read book Inducing Compliance with International Humanitarian Law written by Heike Krieger and published by Cambridge University Press. This book was released on 2015-09-18 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evaluates various means of inducing compliance with international humanitarian law by state and non-state actors.

Download or read book Business Regulation and Public Policy written by André Nijsen and published by Springer Science & Business Media. This book was released on 2008-12-03 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years, businesses have complained about the costs of regulatory compliance. On the other hand, society is becoming increasingly aware of the environmental, safety, health, financial, and other risks of business activity. Government oversight seems to be one of the answers to safeguard against these risks. But how can we deregulate and regulate without jeopardizing our public goals or acting as a brake on economic growth? Many instruments are available to assess the effects of laws regulating business, including the regulatory impact assessment (RIA), which contains cost/benefit analysis, cost-effectiveness analysis, risk analysis, and cost assessments. This book argues that public goals will be achieved more effectively if compliance costs of the enterprises are as low as possible. Highlighting examples from a wide spectrum of industries and countries, the authors propose a new kind of RIA, the business impact assessment (BIA), designed to improve both business and public policy decision making.

Download or read book International Environmental Law Compliance in Context written by Belen Olmos Giupponi and published by Routledge. This book was released on 2021-04-22 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how compliance with international environmental law has changed over time, offering a critical analysis of its current shifting patterns. Beginning with an overview of compliance with international environmental law, the book goes on to explore in detail: compliance in the different legal regimes instituted by Multilateral Environmental Agreements (MEAs), the addition of new subjects of international law, the legal relations between developed and developing countries, and the emergence of new compliance mechanisms in global environmental law. The analysis takes two key developments into consideration: the evolution in forms of compliance and non-state involvement in compliance with international environmental law. In the final section, three case studies are provided to demonstrate how these changes have occurred in selected areas: climate change, biodiversity and water resources. Throughout the book, topics are illustrated with extracts from specific international environmental law jurisprudence and relevant international environmental law instruments. In doing so, the book offers a comprehensive analysis of compliance with international environmental law, providing original insights and following a clear and systematic structure supported by reference to the sources. This book will be of interest to professionals, academics and students working in the field of compliance with international environmental law.

Download or read book Determann s Field Guide to Data Privacy Law written by Determann, Lothar and published by Edward Elgar Publishing. This book was released on 2022-01-11 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Companies, lawyers, privacy officers, compliance managers, as well as human resources, marketing and IT professionals are increasingly facing privacy issues. While plenty of information is freely available, it can be difficult to grasp a problem quickly, without getting lost in details and advocacy. This is where Determann’s Field Guide to Data Privacy Law comes into its own – identifying key issues and providing concise practical guidance for an increasingly complex field shaped by rapid change in international laws, technology and society

Download or read book Improving Compliance with International Law written by Roger Fisher and published by . This book was released on 1981 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph on law enforcement of national level compliance with international law - considers conventional law enforcement theory based on sanctions as a means of international dispute settlement and encouraging compliance but suggests international agreements and treatys, reciprocal reaction to noncompliance, enlightened self- interest and integration of international law into national legislation are more effective, and looks at the role of international organizations and international and domestic courts. References.

Download or read book Determann s Field Guide to International Data Privacy Law Compliance written by Lothar Determann and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This book is a timely and welcome addition to the available literature, providing a well structured introduction to the key facets of international data privacy compliance. the guide provides the reader with clear guidance on managing the regulatory risk associated with data privacy compliance, notably in both the EU and the US. the use of checklists and an A-Z chapter are particularly welcome, as is the solution focused approach adopted throughout the guide. I recommend this book as a useful tool for obtaining an understanding of the practical issues thrown up by international data protection compliance.' – Colin Rooney, Partner, Technology Group, Arthur Cox 'Understanding and having an awareness of international data protection laws is becoming increasingly essential – not just for privacy professionals – but for everyone in our globally-networked and information-driven economy. True to its title, Determann's Field Guide is a smart, pragmatic, highly personal, and often funny reference that makes short work of simplifying opaque concepts and obliterates legal-jargon. In its eminently readable form, it will empower the uninitiated and deepen the understanding of the seasoned professional.' – Laura Hamady, Senior Corporate Counsel, Regulatory and Privacy, US 'This is a blueprint for an enterprise-wide privacy program that will cover 99% of all situations your company might encounter worldwide. It moves beyond "what do I need to think about" to "what do I need to do". An excellent resource for anyone tasked with running a holistic privacy program, or for CEOs who are considering whether they need to implement such a program.' – Patrick Hagan, JD, Privacy Consultant 'Determann's Field Guide takes the complicated subject of international privacy and breaks it down into helpful topics, checklists and suggestions. the focus on practical advice in an easy-to-use format makes it an ideal reference tool for in-house privacy professionals.' – Rebecca Matthias, Senior Corporate Counsel, Privacy & Data Protection, VMware, Inc. 'With the proliferation and diversity of privacy risks and international regulatory controls, and the increasingly obvious intersection of data security and privacy, no company can afford to overlook the importance of an up-to-date and well tailored global compliance program. For companies doing business in the cloud or transacting with consumers, a well considered international data privacy compliance program is not only a critical legal and liability control – it's fundamental to earning and maintaining the trust of your customers. In this comprehensive yet concise "field guide," Professor Determann has managed to consolidate an enormous breadth of legal requirements and best practices knowledge into a single, definitive reference that should be quite accessible even to non-privacy professionals. As general counsel of a multinational public company, I consider Determann's Field Guide to International Data Privacy Law Compliance to be a pragmatic and indispensable reference in improving our compliance program, and highly recommend it for anyone looking for clear, practical guidance on establishing or improving their data privacy program!' – Felix Sterling, Senior Vice President & General Counsel at Trend Micro Inc, US 'Determann's Field Guide to International Data Privacy Law Compliance is an indispensable handbook for international privacy professionals. Written by a star lawyer, it explains how to develop and maintain a corporate privacy compliance program. the book manages both to explain the "big picture" of global privacy challenges and to point out relevant details in a clear and concise fashion.' – Paul M. Schwartz, Berkeley Center for Law & Technology, US 'Determann's Field Guide is an insightful practical guide which should be on every privacy practitioner's desk.' – Daniel Blaettler, Vice President & Associate General Counsel, Verisign 'Lothar Determann has done a great service to the field of privacy by providing practical, workable advice for a dynamic and challenging issue. This Field Guide will certainly be a valuable, and soon dog-eared, addition to any privacy professional's reference library.' – J. Trevor Hughes, President and CEO, International Association of Privacy Professionals Companies, lawyers, privacy officers, developers, marketing and IT professionals face privacy issues more and more frequently. Much information is freely available, but it can be difficult to get a grasp on a problem quickly, without getting lost in details and advocacy. This is where Determann's Field Guide to International Data Privacy Law Compliance comes into its own – helping to identify issues and provide concise practical guidance in an increasingly complex field shaped by rapid change in international laws, technology and society. Determann's field guide focusses on the compliance issues that are likely to be encountered by the majorities of companies. Starting with an overview of the key concepts in the field in order to provide a basic understanding of data privacy, the book offers practical advice on initiating, maintaining, and then auditing a compliance program, with checklists designed to assist this process. the book also gives step-by-step guidance on drafting documentation for data privacy compliance, including notices, consent forms, agreements, protocols, request forms and government notifications, and provides sample documentation to use as a model. A handy A-Z of data privacy compliance completes the book and gives a concise tour of privacy-related issues, from Advertising to Zip Codes. Lightweight enough to carry around, the book should be on the desk and in the briefcase of every compliance officer and corporate counsel. Key Features: • Concise overview of the practical requirements of data privacy compliance • Step-by-step guide to starting and maintaining a compliance programme • Advice on drafting documentation gives the user the tools to complete an end-to-end process • Glossaries of key acronyms and terms help the user to navigate through the field • Includes sample documentation and checklists to ensure the clearest possible guidance • Clear structure facilitates quick reference.