Suchergebnisse

Under the guise of compelling multinational enterprises (MNEs) to pay their fair share of income taxes, the OECD and other multinational agencies have introduced proposals to prevent MNEs from eroding the income tax base of developed economies by continuing to shift income artificially to low or zero tax jurisdictions. Some of the proposals have garnered substantial multinational support, including recent support from the new U.S. presidential administration for a global minimum tax. This Article reviews many of those international proposals. The proposals tend to concentrate the incremental tax revenue from the prevention of base erosion into the treasuries of the developed economies although the minimum tax proposal known as GloBE encourages low tax countries to adopt the minimum rate. The likelihood that zero tax countries will transition successfully to imposing the minimum tax seems uncertain. Developed economies lack a compelling moral claim to incremental revenue so this Article argues that collecting a fair tax from MNEs and other taxpayers should be a goal that is independent of claims on that revenue. This Article maintains that to prevent tax base erosion, the income tax base and administration must be uniform across national borders and the Article recommends applying uniform rules administered by an international taxing agency. The Article explores the convergence of tax rules under such an international taxing agency. Distribution of tax revenue by the international agency should follow contextualized need. In addressing the conundrum of absolute poverty in the undeveloped and developing world vis á vis relative poverty in the developed world, the Article proposes that the taxing agency should distribute all incremental revenue from the uniform tax where the need is greatest to ameliorate absolute poverty and improve living standards without regard to income source. The location of income production, destination of the produced goods and services generating the income, and residence of the income producers should not determine the tax revenue distribution. Rather, the use of contextualized need for distribution determination will enable developed economies to receive sufficient revenue to maintain their existing infrastructures and governmental services. Developed economies should forego new revenue, for which they have not budgeted, in favor of improving worldwide living conditions for all. The proposals for uniform, worldwide taxation and revenue sharing based on contextualized need are admittedly aspirational and utopian but designed to encourage debate on sharing of resources in our increasingly globalized world.

Sub-Saharan Africa (SSA) has the highest growth rate in net international migration in the world. The reasons for this migration are investigated in this paper. First, a survey of the literature on the profile and determinants of international migration in SSA is given. Second, panel data on 45 countries spanning the period 1965 to 2005 are used to determine that the main reasons for international migration from SSA are armed conflict and lack of job opportunities. An additional year of conflict will raise net out-migration by 1.35 per 1,000 inhabitants and an additional 1 per cent growth will reduce net outmigration by 1.31 per 1,000. Demographic and environmental pressures have a less important direct impact, but a more pronounced indirect impact on migration through conflict and job opportunities. In particular, the frequency of natural disasters has a positive and significant effect on the probability that a country will experience an outbreak of armed conflict. Furthermore, there is no evidence of a migration hump or of persistence in net migration rates in SSA, and no evidence that immigration is causing conflict in host countries.

Tagungsbericht: Meyer, Gunda ; Warnke, Marcus ; Wolff, Sascha: 5. Berliner Symposium zum Flüchtlingsschutz: Menschenrechte und internationaler Schutz, Die Bedeutung der Menschenrechte für den Schutz von Flüchtlingen / veranst. vom Büro Berlin des UNHCR, dem Deutschen Institut für Menschenrechte und der Evangelischen Akademie zu Berlin am 20. und 21. Juni 2005.

Sadly enough, war, conflicts and terrorism appear to stay with us in the 21st century. But what is our outlook on new methods for preventing and ending them? Present-day hard- and software enables the development of large crisis, conflict, and conflict management databases with many variables, sometimes with automated updates, statistical analyses of a high complexity, elaborate simulation models, and even interactive uses of these databases. In this book, these methods are presented, further developed, and applied in relation to the main issue: the resolution and prevention of intra- and international conflicts. Conflicts are a worldwide phenomenon. Therefore, internationally leading researchers from the USA, Austria, Canada, Germany, New Zealand and Switzerland have contributed.

"During the 1970s, the South African Department of Information attempted to manipulate and neutralise the international media treatment of South Africa. This programme was later exposed in what became known as the 'Information' scandal." "Foreign correspondents in South Africa numbered little more than a dozen in 1972. By the end of the decade, however, they had become a formidable force. This was directly related to the events on the ground: the Angolan war and the Soweto uprising. In general, American journalists tended to represent South Africa as a metaphor for the racial problems of the United States, whereas British commentators discussed the country in the context of a decolonisation story that had somehow gone wrong."--Jacket

The birth of the Euro has been an important event in the history of monetary unions as it has been the first time that a group of countries (member states) have given up their monetary sovereignty to pass it over to a common central bank in absence of a process of political unification. For the European Monetary Union (UME) the Euro is the first alternative to the dollar & is the key currency of the international monetary system. The article analyzes the consequences that the introduction of the Euro has had on the relationship of the European Union with the International Monetary Fund & discusses the need for a complete political unification of Europe. Tables, References. M. Schroeder