Suchergebnisse

The economic benefits many African countries derive from international
wildlife tourism are very few, especially when viewed from existing
potentials in terms of resources and uniqueness. African wildlife tourism
has natural barriers to entry and thus is basically a monopolistic market.
However, the countries have done virtually nothing to take advantage of
this situation. Rather than focusing on cost recovery or revenue
maximisation, the governments should therefore aim at maximising
profits from international tourism. Uganda is the case study of this paper
in this regard. Data collected from a travel cost survey indicates that in
1997, even under uniform pricing, Ugandan's profit from gorilla
tracking in the Bwindi Impenetrable National Park alone could have
been increased by between USD 30,000 and USD 220,000 (depending
on assumptions about social costs). Besides, unlike most government
revenue sources, monopoly prices on international tourism do not
impose deadweight losses on the domestic economy.

Originally written as an introduction to the author's Survey of international affairs in 1920-23 and intended for publication as part of the same volume. cf. Pref. ; "Second impression." ; "Issued under the auspices of the British institute of international affairs." ; Mode of access: Internet. ; 2

The study evaluates the reliability and validity of the Inter-Nation Simulation (INS) as an operating model of international interaction. Reliability is evaluated by comparing correlation coefficients describing patterns of interaction in one series of runs of the INS with coefficients generated during a second series of runs. Of 21 reliability comparisons, 2 were found to differ by a magnitude of .20 or more. Validity is evaluated by comparing coefficients describing patterns of interaction in the combined runs of the INS with coefficients observed in data from the international system chosen as a referent. Of 21 validity comparisons, 10 were found to differ by a magnitude of .20 or more. These 10 comparisons, all involving relationships represented by high correlations in the referent system but low correlations in the INS, are interpreted as mispredictions of the INS—i. e., as relationships which exist in the referent system, but which the INS fails to gener ate. Further analysis aimed at isolating the particular relationships and variables involved in these mispredictions is reported as a basis for revising the INS model.

Die Gründung von Zwischengesellschaften zum Zwecke des Treaty Shopping steht unter dem Verdacht des Gestaltungsmissbrauchs. Hiergegen richten sich spezielle Missbrauchsnormen wie 50d Abs. 3 EStG und die "Limitation on Benefits" Klausel des Art. 28 DBAUSA, die in jüngerer Zeit fortentwickelt wurden. Das Buch untersucht diese Missbrauchsvorbehalte grundlegend und beleuchtet dabei ganz besonders, nach welchen Maßstäben sich überhaupt eine Gestaltung als "missbräuchlich" bezeichnen lassen muss. Dies umfasst nicht nur die Ebene des nationalen Rechts nach der Neufassung des 42 AO, sondern erfordert eine rechtskreisübergreifende Betrachtung unter Einbeziehung des europäischen Steuerrechts und des internationalen Steuerrechts im engeren Sinne. Insoweit ergibt sich gerade für das Treaty Shopping ein vielgestaltiges Bild des Missbrauchs und es lassen sich unterschiedliche Konzeptionen und Maßgaben abstrahieren, die als Maßstäbe zur Bestimmung des Missbrauchscharakters fungieren. Der Autor identifiziert zahlreiche Kollisionen zwischen den einzelnen Maßstäben und zeigt allgemeine Zuordnungskriterien zur Bewältigung dieser Kollisionen auf, sowohl innerhalb der jeweiligen Rechtskreise als auch übergreifend zwischen diesen. Für diejenigen Maßnahmen, die sich spezifisch gegen Treaty Shopping richten, ergibt sich damit zugleich ein Prüfungsmaßstab, an dem sich diese Missbrauchsvorbehalte messen und bewerten lassen. Auf diese Weise möchte dieses Buch nicht nur ihr Verhältnis untereinander und zu 42 AO klären, sondern auch die Frage nach deren Verfassungsmäßigkeit und Unionsrechtskonformität einem Lösungsvorschlag zuführen. Auch auf die jüngste Änderung des 50d Abs. 3 EStG durch das Beitreibungsrichtlinie- Umsetzungsgesetz wird hierbei eingegangen.

This article presents an example of how globalization and digitization force states to rely on international organization. Examining tax policy with respect to cryptocurrency—an innovative, global technology—the implication is that a state levying taxes on cryptocurrency must turn to international monitoring and enforcement regimes to support effective taxation. Based on Margaret Levi's theory of predatory rule, I submit a theory of "co-predation" to explain international cooperation with respect to taxation of novel, cross-border technologies such as cryptocurrency. The Automatic Exchange of Information (AEOI), an anti-tax evasion framework promulgated by the OECD, serves as an example of international cooperation. A comparison of cryptocurrency taxation in Russia and Belarus finds that, where effective tax policy is at stake, states are enjoined to commit to international cooperation through AEOI. The article concludes by considering implications for legitimacy, quasi-voluntary compliance, and strategic tax policy.

Since the 1990s, many international institutions have gotten involved in the "fight against cor- ruption" and sought to harmonise national legislations. While a number of international con- ventions against corruption have been adopted they rely on governments' political will to com- ply, especially in the Global North. In the absence of coercive power, international institutions have used knowledge production and the rhetoric of evidence-based policy-making to influence domestic policy-making. This paper is interested in international institutions' use of knowledge and evidence to set the anti-corruption agenda. It questions and deconstruct what they present as evidence, showing that the meaning of the term has evolved overtime. Based on document analysis and interviews with international civil servants and NGO employees, this paper firstly comes back on the value attributed to knowledge in this policy field. It then presents what in- ternational institutions meant by evidence since the emergence of the anti-corruption agenda in the 1990s. Lastly, it critically discusses the use of knowledge and evidence, the function it plays and its effects on anti-corruption policy-making.

This paper aims to explain the legal, political and moral obligation of the European Union institutions in the promotion, advancement, respect, and implementation of human rights and freedoms as a universal value, and above all as binding legal- political principles during their efforts in relations with actors both inside and outside the EU. This research work simultaneously analyzes and interprets international legal rules that regulate human rights. Moreover, the cases and means in promoting the human rights used by the European Union in different cultural regions have been compared and analyzed as well as the possibility of changing the approach of EU policy towards countries where the highest level of resistance exist in the accepting of such values.

Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Dedication -- Table of Contents -- List of illustrations -- Acknowledgements -- List of abbreviations and acronyms -- Chapter 1 Introduction -- Chapter 2 Theoretical debates and conceptualisation -- Chapter 3 Background to the involvement of the EU and other international actors in the process of state-building in Kosovo (1999-2008 and 2008-2020) -- Chapter 4 Immediate economic reconstruction and free-market economy in the process of state-building in Kosovo (1999-2008) -- Chapter 5 Institution-building in the process of state-building in Kosovo (1999-2008) -- Chapter 6 Ethnic accommodation (through the principle of multi-ethnicity) in the process of state-building in Kosovo (1999-2008) -- Chapter 7 The EU's norm diffusion in post-independence Kosovo (2008-2020) -- Chapter 8 Conclusions -- Bibliography -- Index.

The recent years witnessed the emergence of international investment agreements (iias), such as the u.s. model bit in 2012, and more prominently, the Trans-Pacific Partnership (tpp) in 2015, which often embody provisions for state-owned enterprises (soes). The soe rules, as well as their predecessor, the oecd Guidelines on Corporate Governance of State-Owned Enterprises, aim to impose strict regulations on the soes and to exert great influence on the state-led economies. China has been seen in constant reform of its soes, and is now in the midst of negotiating a bit with, and the u.s., and a bit with the European Union. Against this backdrop, China's soe reform will be relevant to the emerging investment rules governing soes.