Council of Europe – författare

The Common European Framework of Reference for Languages is the result of over ten years' research by a number of leading applied linguists and pedagogical specialists from the 41 member states of the Council of Europe. Its various drafts have undergone widespread consultation and the end product is a unique contribution to applied linguistics, providing a completely new, detailed model for describing and scaling language use and the different kinds of knowledge and skills required. The Framework is addressed to all professionals in the modern languages field and is intended to stimulate reflection on objectives and methods, to facilitate communication and to provide a common basis for curriculum development, the elaboration of syllabuses, examinations and qualifications, thus contributing to easier international educational and vocational mobility. It is an invaluable tool for those working in teacher education and training, syllabus and test design, and textbook and materials production.

No detailed description available for "Eudised".

This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The original Convention was developed jointly by the Council of Europe and the OECD and opened for signature by the member states of both organisations on 25 January 1988. The original Convention was amended in 2010 to align it to the international standard on information exchange for tax purposes and to open it to all countries, responding to the call of the G20 to make it easier for all countries to secure the benefits of the new co-operative tax environment. The amended Convention entered into force on 1 June 2011. This Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion. It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents. It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention.

La prsente publication contient le texte officiel de la Convention multilatrale concernant l'assistance administrative mutuelle en matire fiscale telle qu'amende par le Protocole de 2010. La Convention originale a t dveloppe conjointement par le Conseil de l'Europe et l'OCDE et a t ouverte la signature des tats membres des deux organisations le 25 janvier 1988. La Convention originale a t amende en 2010 pour l'aligner sur le standard international sur l'change de renseignements des fins fiscales et pour l'ouvrir tous les pays, rpondant l'appel du G20 de faciliter l'accs aux bnfices du nouvel environnement fiscal international tous les pays. La Convention amende est entre en vigueur le 1er juin 2011. Cette Convention vise aider les gouvernements assurer le respect de leurs lois fiscales, fournit un cadre juridique pour la coopration entre les pays pour lutter contre l'vasion et la fraude fiscales internationales. Elle offre une varit d'outils pour la coopration administrative en matire fiscale, fournissant toutes formes d'change de renseignements, l'assistance au recouvrement et la notification de documents. Elle facilite aussi les contrles conjoints et le partage d'informations pour lutter contre d'autres dlits graves (par exemple le blanchiment et la corruption) lorsque certaines conditions sont remplies. Elle prserve les droits des contribuables, fournit de larges garanties pour protger la confidentialit des renseignements changs, en particulier en ce qui concerne les donnes personnelles. Le fonctionnement de cette Convention multilatrale autonome est supervis par un organe de coordination form des Parties la Convention.

La presente pubblicazione contiene il testo ufficiale della Convenzione Multilaterale sulla Mutua Assistenza Amministrativa in materia fiscale, come modificata dal Protocollo del 2010. La Convenzione originaria stata elaborata congiuntamente dal Consiglio d'Europa e dall'OCSE ed stata aperta alla firma degli Stati membri di entrambe le Organizzazioni il 25 gennaio 1988. La Convenzione originaria stata modificata nel 2010 al fine di armonizzarla con gli standard internazionali in materia di scambio di informazioni a fini fiscali e per aprirla all'adesione di tutti i Paesi, rispondendo all'appello del G20 di consentire a tutti i Paesi di trarre vantaggio dal nuovo contesto di cooperazione in materia fiscale mediante un iter pi semplice. La Convenzione modificata dal Protocollo 2010 entrata in vigore il 1 giugno 2011. La suddetta Convenzione mira ad aiutare i Governi ad assicurare il rispetto delle loro leggi fiscali e fornisce un quadro giuridico internazionale per la cooperazione tra Paesi per contrastare l'evasione e la frode fiscali a livello internazionale. La Convenzione offre una gamma di strumenti destinati alla cooperazione amministrativa in materia fiscale, prevedendo tutte le forme di scambio di informazioni, l'assistenza alla riscossione delle entrate e la notifica dei documenti. Facilita altres i controlli congiunti e la condivisione di informazioni per contrastare altri delitti gravi (per esempio: il riciclaggio di denaro, la corruzione) quando siano state soddisfatte determinate condizioni. Tutela i diritti dei contribuenti, fornisce ampie garanzie per proteggere la confidenzialit delle informazioni scambiate, in particolare, riguardo ai dati personali. Il funzionamento di questa Convenzione multilaterale autonoma supervisionato da un organo di coordinamento costituito dalle Parti alla Convenzione.