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For decades, countries have used reduced corporate tax rates as incentives to attract multinational enterprises, or MNEs. But new G-20/OECD international taxation rules aimed at preventing legal maneuvers such as tax-base erosion and profit shifting to avoid paying corporate taxes will have major ramifications for MNEs by 2024. The authors explain the potential impacts of the new rules and suggest four ways C-suites should respond so that their companies are prepared for the changes.

Discusses questions about U.S. policy raised by the proceedings of the Nicaragua case. Was the United States within the exercise of its "inherent right of self defense"? Was the matter a political question for resolution by the Security Council and not suitable for adjudication by the International Court of Justice?

A simulation model of international tourist flows is used to estimate the impact of a carbon tax on aviation fuel. The effect of the tax on travel behaviour is small: A global $1000/tC would change travel behaviour to reduce carbon dioxide emissions from international aviation by 0.8%. This is because the imposed tax is probably small relative to the air fare. A $1000/tC tax would less than double air fares, and have a smaller impact on the total cost of the holiday. In addition, the price elasticity is low. A carbon tax on aviation fuel would particularly affect long-haul flights, because of high emissions, and short-haul flights, because of the emission during take-off and landing. Medium distance flights would be affected least. This implies that tourist destinations that rely heavily on short-haul flights (that is, islands near continents, such as Ireland) or on intercontinental flights (e.g., Africa) will see a decline in international tourism numbers, while other destinations may see international arrivals rise. If the tax is only applied to the European Union, EU tourists would stay closer to home so that EU tourism would grow at the expense of other destinations. Sensitivity analyses reveal that the qualitative insights are robust. A carbon tax on aviation fuel would have little effect on international tourism, and little effect on emissions.

Der vorliegende Band umfasst die Ergebnisse der Tagung mit auslaendischen Experten, die dem Erfahrungsaustausch sowie der kritischen Reflexion der Methoden, des Verfahrens und der Ergebnisse des Pilotprojekts diente. Gliederung: Erichsen, Hans-Uwe: Eroeffnung. - Landfried, Klaus: Das Pilotprojekt Profilbildung. - Brandon, Peter S.: Evaluation der Hochschulen im Vereinigten Koenigreich. - Richet, Gabriel: Evaluation der Postgraduierten-Ausbildung in Frankreich. - Diskussion (PHF/uebern.)

The Humanitarian Demining Information Center (HDIC) at James Madison University is developing a plan for identifying, analyzing, enhancing, and disseminating electronic and hard copy information relating to humanitarian demining. The first step toward realizing this objective was identifying the information needs, information availability and optimal methods for organizing and delivering information to the humanitarian demining community. Broadly conceived, the humanitarian demining community consists of ten components. • U.S. government agencies that have as part of their mission the development of programs for humanitarian demining in selected countries • volunteer organizations that are directly involved in the task of humanitarian demining • for-profit organizations that are directly involved in the task of humanitarian demining • those who devise or provide technologies for this activity • volunteer organizations whose primary mission is that of providing short emergency aid or long term development assistance to victims of natural disasters and civil unrest that brings them into contact with the landmine threat • organizations whose interest in the field of humanitarian demining lies in the area of public advocacy • academic and research organizations whose involvement in humanitarian demining is largely tangential through their broader interest in world politics • relief organizations that have a sustained and direct exposure to humanitarian demining projects • UN or international organizations' agencies that are charged with demining as a subset of responding to complex human emergencies and promoting disaster prevention and preparedness • Local or host government agencies that provide an indigenous capability to undertake humanitarian demining operations Data from these organizations was obtained by a variety of means including: telephone surveys, analysis of printed material, analysis of organizational web sites, a conference on humanitarian demining held at James Madison University, and a survey of the existing literature on humanitarian demining. When significant differences exist in the nature of the response by these organizations to the questions asked in the telephone survey or in their printed material and web sites, these differences are noted in the analysis.

In 2014, the ethics and politics of hospitality were brought into stark relief. Three years into the Syrian conflict, which had already created nearly 2.5 million refugees and internally displaced 6.5 million, the UN called on industrialised countries to share the burden of offering hospitality through a fixed quota system. The UK opted out of the system whilst hailing their acceptance of a moral responsibility by welcoming only 500 of the most vulnerable' Syrians. Given the state's exclusionary character, what opportunities do other spaces in international politics offer by way of hospitality to migrants and refugees? Hospitality can take many different forms and have many diverse purposes. But wherever it occurs, the boundaries that enable it and make it possible are both created and unsettled via exercises of power and their resistance. Through modern examples including refugee camps, global cities, postcolonial states and Europe, as well as analysis of Derridean and Foucauldian concepts, Migration, Ethics and Power explores: The process and practice of hospitality The spaces that hospitality produces The intimate relationship between ethics and power This is a brilliantly contemporary text for students of politics, international relations and political geography

In recent years, there has been an intense public debate regarding the worldwide re-emergence of far-right politics and the ways in which it has engaged with the international. Surprisingly, thus far there have been no reflections on the broader implications of conceptualising the far-right in its international, transnational, and global dimensions. This article argues that we are witnessing an international turn in far-right studies that posits the international as constitutive of far-right politics, opening new forms of understanding it both from a historical and theoretical point of view. It develops a conceptual assessment of the international turn in three steps: first, it identifies that what binds this interdisciplinary literature together and breaks away from mainstream approaches is a shared critique of methodological nationalism; second, it classifies innovations in two different conceptual levels: the 'globalisation front', which sees transformations in the nature of far-right politics due the intensification of globalisation, and the 'historiographical front', which claims that the far-right has always been an international phenomenon. The article then analyses the main limitations of the international turn and offers a way to overcome it by articulating an intersocietal approach to the study of the far-right that draws from Global Historical Sociology. Le tournant international dans les études sur l'extrême droite : Une évaluation critique