This document discusses taxation and transfer pricing guidelines for multinational enterprises (MNEs). It notes the increased role of MNEs in world trade and the complex taxation issues this presents. Specifically, it is difficult for tax administrations and MNEs to determine the taxable income in each country when operations are integrated across borders. The guidelines aim to help MNEs comply with different country rules and help tax administrations tax profits reasonably attributable to their jurisdiction while avoiding double taxation. They recommend countries treat each MNE group member as a separate entity and apply the arm's length principle to intra-group transactions.
The document is an investigation report by an independent committee investigating accounting issues at Toshiba Corporation. It finds inappropriate accounting treatments that overstated profits across multiple business divisions, including power systems, semiconductors, PCs, and visual products. Key causes identified include strong pressure from top management to meet budgets and priorities of near-term profit over proper accounting. The report provides recommendations to reform governance, strengthen internal controls, and prevent recurrence.
This document is the United Nations Conference on Trade and Development's Trade and Development Report for 2011. It discusses post-crisis policy challenges in the world economy. The report analyzes recent trends in the global economy, including slowing growth, declining international trade, and volatility in commodity markets. It examines issues related to incomes policies and global economic imbalances. Additionally, the report assesses progress toward global cooperation on rebalancing growth and development.
This document is the United Nations Conference on Trade and Development's (UNCTAD) Trade and Development Report for 2012. It was published by the UNCTAD secretariat and addresses policies for inclusive and balanced economic growth. The report analyzes recent trends in the global economy, challenges for achieving strong and balanced growth, and the role of fiscal policy in reducing income inequality.
This document is the United Nations Conference on Trade and Development's (UNCTAD) Trade and Development Report for 2012. The report, prepared by UNCTAD's secretariat, focuses on policies for inclusive and balanced economic growth. It addresses recent trends in the global economy, including slowing growth, trade, and commodity markets. It also examines economic challenges such as achieving strong and balanced growth. The report discusses the limited scope for monetary and fiscal policies, and argues that structural reforms alone cannot substitute for supportive macroeconomic policies. It analyzes issues related to rising income inequality within and between countries.
This document presents Cambodia's Climate Change Financing Framework (CCFF). The CCFF aims to guide climate financing from domestic and international sources by standardizing definitions, assessing current and projected financing, and defining modalities for managing funds. It finds that Cambodia is highly vulnerable to climate change. Existing public climate spending is estimated at $1.3 billion annually, with priorities including agriculture, water resources, and disaster management. Future financing scenarios project increasing funds, with domestic sources growing and international support continuing. The CCFF also includes cost-benefit analyses to prioritize climate actions and assess national benefits. It considers establishing a National Climate Fund to improve coordination of climate finance.
The final report of the working group on monitoring and indicators assesses options for statistics and indicators in a post-2015 setting. By doing so, it provides an analysis of the strengths and weaknesses of the MDG indicators and outlines data innovations in new critical areas such as inequalities, governance, sustainability and population. The report also considers national capacities for statistics and makes some key recommendations on how to further foster these when developing a monitoring framework for the post-2015 agenda.
Effective Hydrocarbon Management: Lessons from the South
This book is the result of the first successful High-level Meetings on Oil and Gas Management held in Doha, Qatar in 2007, where participants unanimously agreed that a lack of capacity was the major challenge to the sustainable development of their emerging hydrocarbon sectors. Participants at the Meeting benefited from an open dialogue on various oil and gas issues, including good governance models, environment and climate issues as well as regulatory and policy issues. Following the 2007 Doha Meeting, this book was published in May 2009 as a compilation of the papers and presentations given at the Meeting. It serves as referencel for all persons in the oil and gas industry, particularly those of emerging oil- and gas-producing countries of the South.
This volume is a tool to enable effective management of oil and gas resources; an important component in helping achieve Millennium Development Goals, reducing poverty, promoting sustainable economic growth, encouraging democratic governance as well as mitigating the risks of civil conflict and fostering sound environmental management.
This document analyzes UK trade performance across different markets and sectors. It finds that while UK goods exports have grown more slowly than France and Germany over the past decade, UK services exports have grown faster than France. The UK has a large share of global services exports but its share of goods exports has declined. The document examines variations in UK trade performance across different sectors and markets, finding the range of performance is striking. For example, the UK has a high share of South Africa's services imports but a low share of Indonesia's. It also analyzes opportunities and challenges for UK exports in specific sectors and key markets like China, India, Brazil and others.
The document is an investigation report by an independent committee investigating accounting issues at Toshiba Corporation. It finds inappropriate accounting treatments that overstated profits across multiple business divisions, including power systems, semiconductors, PCs, and visual products. Key causes identified include strong pressure from top management to meet budgets and priorities of near-term profit over proper accounting. The report provides recommendations to reform governance, strengthen internal controls, and prevent recurrence.
This document is the United Nations Conference on Trade and Development's Trade and Development Report for 2011. It discusses post-crisis policy challenges in the world economy. The report analyzes recent trends in the global economy, including slowing growth, declining international trade, and volatility in commodity markets. It examines issues related to incomes policies and global economic imbalances. Additionally, the report assesses progress toward global cooperation on rebalancing growth and development.
This document is the United Nations Conference on Trade and Development's (UNCTAD) Trade and Development Report for 2012. It was published by the UNCTAD secretariat and addresses policies for inclusive and balanced economic growth. The report analyzes recent trends in the global economy, challenges for achieving strong and balanced growth, and the role of fiscal policy in reducing income inequality.
This document is the United Nations Conference on Trade and Development's (UNCTAD) Trade and Development Report for 2012. The report, prepared by UNCTAD's secretariat, focuses on policies for inclusive and balanced economic growth. It addresses recent trends in the global economy, including slowing growth, trade, and commodity markets. It also examines economic challenges such as achieving strong and balanced growth. The report discusses the limited scope for monetary and fiscal policies, and argues that structural reforms alone cannot substitute for supportive macroeconomic policies. It analyzes issues related to rising income inequality within and between countries.
This document presents Cambodia's Climate Change Financing Framework (CCFF). The CCFF aims to guide climate financing from domestic and international sources by standardizing definitions, assessing current and projected financing, and defining modalities for managing funds. It finds that Cambodia is highly vulnerable to climate change. Existing public climate spending is estimated at $1.3 billion annually, with priorities including agriculture, water resources, and disaster management. Future financing scenarios project increasing funds, with domestic sources growing and international support continuing. The CCFF also includes cost-benefit analyses to prioritize climate actions and assess national benefits. It considers establishing a National Climate Fund to improve coordination of climate finance.
The final report of the working group on monitoring and indicators assesses options for statistics and indicators in a post-2015 setting. By doing so, it provides an analysis of the strengths and weaknesses of the MDG indicators and outlines data innovations in new critical areas such as inequalities, governance, sustainability and population. The report also considers national capacities for statistics and makes some key recommendations on how to further foster these when developing a monitoring framework for the post-2015 agenda.
Effective Hydrocarbon Management: Lessons from the South
This book is the result of the first successful High-level Meetings on Oil and Gas Management held in Doha, Qatar in 2007, where participants unanimously agreed that a lack of capacity was the major challenge to the sustainable development of their emerging hydrocarbon sectors. Participants at the Meeting benefited from an open dialogue on various oil and gas issues, including good governance models, environment and climate issues as well as regulatory and policy issues. Following the 2007 Doha Meeting, this book was published in May 2009 as a compilation of the papers and presentations given at the Meeting. It serves as referencel for all persons in the oil and gas industry, particularly those of emerging oil- and gas-producing countries of the South.
This volume is a tool to enable effective management of oil and gas resources; an important component in helping achieve Millennium Development Goals, reducing poverty, promoting sustainable economic growth, encouraging democratic governance as well as mitigating the risks of civil conflict and fostering sound environmental management.
This document analyzes UK trade performance across different markets and sectors. It finds that while UK goods exports have grown more slowly than France and Germany over the past decade, UK services exports have grown faster than France. The UK has a large share of global services exports but its share of goods exports has declined. The document examines variations in UK trade performance across different sectors and markets, finding the range of performance is striking. For example, the UK has a high share of South Africa's services imports but a low share of Indonesia's. It also analyzes opportunities and challenges for UK exports in specific sectors and key markets like China, India, Brazil and others.
Márton Gyetvai Towards Multi-level Territorial Governance in HungaryMárton Gyetvai
This document discusses multi-level territorial governance in Hungary. It aims to analyze governance models in other EU countries and conceive scenarios for Hungary's future administrative framework. The document establishes a theoretical framework comparing concepts of government and governance. It then reviews territorial governance patterns and spatial planning approaches across Europe. Finally, it assesses Hungary's challenges and ongoing reforms before outlining a scenario building methodology to develop options for Hungary's future multi-level territorial governance system.
20140723 - Half year financial report - June 2014ICADE
This document is a half-yearly financial report for a company as of June 30, 2014. It includes:
- Key figures such as total portfolio value, rental income, net asset value, and debt metrics.
- Highlights from the first half of 2014 including major lease signings, investments, asset sales, and debt refinancing.
- Breakdowns of the property investment portfolio by region, type, and valuation categories.
- Results for the first half of 2014 including income statement, property values, debt, and financial ratios.
20090712 commodities in the if study undp exeuctive summarywith coversLichia Saner-Yiu
This document summarizes a study analyzing Diagnostic Trade Integration Studies (DTISs) carried out under the Integrated Framework for Trade-related Technical Assistance to Least Developed Countries. The study assessed whether and how the DTISs addressed commodity development strategies. It found that approaches to commodity development were heterogeneous both within and between countries. There was also a policy-oriented bias found, with less emphasis on supply chain and value chain issues. The study provided recommendations to strengthen commodity development strategies by focusing more on supply chain and value chain interventions at different levels.
The National Board of Trade in Sweden works to promote free trade through transparent rules and by minimizing obstacles to trade. It performs this work on three levels: for the internal market, for the EU's common trade policy with third countries, and for a strong multilateral trading system within the WTO. The Board provides analyses and advice to the Swedish government. It also participates in development cooperation through trade capacity building activities. Sweden has reformed its trade systems through measures like its national trade facilitation forum SWEPRO, its trade enquiry points Call Customs and Open Trade Gate Sweden, its Stairway program for authorized traders, and its Single Window for border agencies. It cooperates regionally through the EU Customs Union and
This document discusses the role of the financial sector in economic performance. It begins by examining an economy without a financial sector, where each household must be self-financing. This leads to inefficient allocation of savings and suboptimal investment outcomes. The introduction of a financial sector that allows households to purchase financial claims from one another can improve both the quantity and quality of investment, increasing overall income and standards of living. Well-regulated financial markets and institutions are argued to further enhance economic performance by mobilizing and allocating resources more efficiently across households and over time.
This thesis examines financing risky R&D projects under asymmetric information. It develops models to analyze how informational asymmetries affect equilibrium in venture capital markets. It considers asymmetries regarding project quality, entrepreneur effort, and venture capitalist effort. When types are unobservable, investment levels can still be optimal through screening contracts specifying investments and returns. Asymmetry reduces entrepreneur utility but increases effort and success chances for better projects. Asymmetry about venture capitalist effort further reduces entrepreneur utility and leads to a lower equilibrium effort level than preferred. The thesis studies these issues through theoretical models and numerical examples.
This document provides a summary of the Queensland Local Government Regulation 2012 which outlines regulations related to local governments in Queensland.
The regulation contains 7 chapters that cover:
1. Preliminary definitions and information
2. Regulations related to local government areas including boundaries, names, representation and processes for changes
3. Regulations related to the business operations of local governments including local laws, business reform, competitive neutrality requirements, and water/sewerage services
4. Requirements for local governments to establish competitive neutrality complaint processes to address complaints about significant business activities.
The regulation provides detailed rules and guidelines to standardize practices across local government areas in Queensland.
Policy coherence development switzerlands pcd commodities migration taxDr Lendy Spires
This document provides an overview of policy coherence for development (PCD), with a focus on Switzerland's approach. It describes the key concepts of PCD and debates around its promotion. It also outlines Switzerland's commitments and governance structures for PCD, and assesses its overall performance. Additionally, it presents a methodology for identifying PCD-relevant policy incoherencies in specific areas like commodities, migration, and tax policy. The annexes apply this methodology, identifying various incoherencies in these three policy dossiers and opportunities to promote greater coherence.
The central objective of this report (completed in March 2006) is to identify the best forms of enhanced economic integration that could be pursued over the next 5- 10 years between the EU and Ukraine, Russia, Egypt, Morocco and Algeria, from the EU perspective.
All of these countries except Russia are partners in the European Neighbourhood Policy, which is a new framework for the EU’s relations with its neighbour countries. Russia is not formally part of the ENP, but the four common policy spaces agreed at the summit in May 2005 amount to a more selective Russian derivative of the ENP, with the notable exclusion of democracy and human rights. Russia is also to be included in the operating area of the European Neighbourhood Policy Instrument (ENPI, the ENP’s budget). The five countries covered in this report are of medium to large size in terms of population, but small in economic terms, relative to the EU. They have different histories of co-operation with the EU, but all have been recipients of substantial EU financial assistance.
Authored by: Malgorzata Jakubiak, Anna Kolesnichenko, Wojciech Paczynski, John Roberts, Sinan Ülgen
Published in 2007
This Report is one of six studies in the first phase of the EU project on “Costs and Benefits of Labour Mobility between the EU and the Eastern Partnership Partner Countries.” It aims to provide an informed view on the potential for increased migration flows and their consequences as a result of possible changes in the migration policies of the European Union with regard to Moldova. Since Moldova’s Declaration of Independence in 1990, migration has transformed the country in ways that were impossible to predict. With over a quarter of its labour force now working abroad (a full ten percent of its population), Moldova has become the epitome of a migration-dependent country, with all the costs and benefits associated with this definition. Remittances are as high as one-third of national income, and have helped the country raise its living standards and fuel investment in housing and small businesses. Yet there have also been costs to the large migratory flows, ranging from effects on the macroeconomy to the disruption of social life. All in all, migration has been good for Moldova. This complex socio-economic phenomenon now appears to have stabilized. Further gains for Moldova and its partner countries could be achieved when new agreements are implemented and the institutions dealing with the planning of migration and protection of migrants are strengthened.
Authored by: Georgeta Mincu, Vasile Cantarji
Published in 2013
This document provides an economic analysis of Iran for Fall 2018. It summarizes recent economic developments in Iran including output, demand, the external position, exchange rates, inflation, public finances, and the labor market. It then provides an outlook on risks to Iran's economy. The special focus topic analyzes poverty trends in Iran from 2009 to 2016, finding a decline in poverty rates during that period.
This document provides a summary of global and regional employment trends and social outlook. It finds that while the global economy is recovering, significant challenges remain. An estimated 60 million jobs need to be created to keep up with new entrants to the labor market between 2014-2019. Youth unemployment remains high in many areas and gender gaps persist. Income inequality is rising in many advanced and developing economies. Population aging and changing occupational patterns will also impact labor markets and economies in the medium term. Overall, the recovery remains uneven across regions and renewed turbulence could loom over the employment horizon.
VAT in UAE: FTA has issues a Guide for Taxable PersonManoj Agarwal
This document provides an overview of VAT in the UAE. It explains that VAT is a transaction-based indirect tax imposed on most goods and services. Businesses registered for VAT charge VAT on their supplies and collect this from customers, with the amounts then paid to the tax authority. Registered businesses can also recover VAT incurred on their expenses. The document contains examples to illustrate how VAT operates in practice within a supply chain.
This document provides a guide for taxable persons regarding value added tax (VAT) in the United Arab Emirates (UAE). It covers topics such as registration requirements, taxable supplies, zero-rated and exempt supplies, place and date of supply, import of goods, VAT recovery, and filing returns and payments. The guide contains 11 chapters that explain key VAT concepts and how VAT works in the UAE. It is intended to help taxable persons understand and comply with their VAT obligations.
This document outlines India's Foreign Trade Policy for 2015-2020. It covers legal frameworks, trade facilitation measures, import and export regulations, export promotion schemes, duty exemption schemes, and policies for special economic zones. Key points include:
- Introducing e-governance initiatives to facilitate trade such as online IEC issuance, e-BRC, and single window customs clearance.
- Outlining import and export rules for various categories of goods as well as restrictions and prohibitions.
- Describing export promotion schemes like Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) that provide rewards.
- Detailing duty
This document provides a summary of a report analyzing competition clauses in bilateral trade treaties in the context of India's future negotiating strategy. The report examines competition provisions incorporated in several free trade agreements through case studies. It finds that cooperation clauses focused on notification, consultation and information sharing are generally more effective than harmonization clauses. For India, the report recommends including cooperation provisions in future trade agreements based on the EU model, focusing on technical assistance, confidential information exchange and consultation. Overall, the analysis suggests that competition policy can play an important complementary role to trade policy by ensuring benefits of trade liberalization are not reduced by private barriers, and cooperation between countries can help curb anticompetitive practices.
This document provides a summary of global and regional employment trends and social outlooks. It finds that while the global economy is recovering, significant challenges remain. Unemployment remains high in many countries and a large jobs gap is projected between 2014-2019. Younger workers continue to face difficulties finding work. Income inequality persists or has increased in many areas. Occupational shifts are ongoing as the nature of work changes. Medium-term, issues like population aging, changing job patterns, and economic growth volatility will impact achieving jobs with equity. The recovery remains uneven across regions. Youth unemployment remains elevated in parts of Europe and MENA while poverty reduction has slowed in parts of Africa and unemployment increased in parts of Latin America in recent years.
The document provides guidance on compiling national accounts from business accounts for non-financial corporations. It discusses compiling production, income, and expenditure accounts from financial statements, making adjustments for differences in concepts between business and national accounting. Balance sheets and changes in financial positions are also addressed. Strategies are presented for collecting necessary data and converting financial statements into sector accounts consistent with the SNA framework.
This document is the Regional Economic Outlook report from the International Monetary Fund on Sub-Saharan Africa. It finds that growth in the region is expected to slow due to strong headwinds from the global environment including lower commodity prices and tighter global financial conditions. Domestic economic conditions are also more difficult with weakening currencies, rising inflation, and higher debt levels in many countries. The report argues that countries need to boost domestic revenue mobilization through broader tax bases and better tax administration in order to create more fiscal space and support growth.
This document discusses the need for organizations to develop a social media architecture and blueprint to coordinate their online presence across different platforms. It advocates designing an organization "around sociality and social technologies" with cross-functional teams focused on social media. The document presents a model for a "social business council" and "center of excellence" to oversee standards, training, and community management to bring coherence and connectivity across isolated social media campaigns and sites.
The document is a study guide for a block on growth and development created by various academic departments at a university. It provides an introduction stating that the block covers growth and development from intrauterine life through adulthood. It also notes that the block aims to provide understanding of clinical implications of growth and development, including aging, as well as basic assessment and management skills. Additionally, it specifies that student assessment will consist of an objective test at the end of the block with a minimum passing score of 70%, and remedial support is available for students who do not pass.
Márton Gyetvai Towards Multi-level Territorial Governance in HungaryMárton Gyetvai
This document discusses multi-level territorial governance in Hungary. It aims to analyze governance models in other EU countries and conceive scenarios for Hungary's future administrative framework. The document establishes a theoretical framework comparing concepts of government and governance. It then reviews territorial governance patterns and spatial planning approaches across Europe. Finally, it assesses Hungary's challenges and ongoing reforms before outlining a scenario building methodology to develop options for Hungary's future multi-level territorial governance system.
20140723 - Half year financial report - June 2014ICADE
This document is a half-yearly financial report for a company as of June 30, 2014. It includes:
- Key figures such as total portfolio value, rental income, net asset value, and debt metrics.
- Highlights from the first half of 2014 including major lease signings, investments, asset sales, and debt refinancing.
- Breakdowns of the property investment portfolio by region, type, and valuation categories.
- Results for the first half of 2014 including income statement, property values, debt, and financial ratios.
20090712 commodities in the if study undp exeuctive summarywith coversLichia Saner-Yiu
This document summarizes a study analyzing Diagnostic Trade Integration Studies (DTISs) carried out under the Integrated Framework for Trade-related Technical Assistance to Least Developed Countries. The study assessed whether and how the DTISs addressed commodity development strategies. It found that approaches to commodity development were heterogeneous both within and between countries. There was also a policy-oriented bias found, with less emphasis on supply chain and value chain issues. The study provided recommendations to strengthen commodity development strategies by focusing more on supply chain and value chain interventions at different levels.
The National Board of Trade in Sweden works to promote free trade through transparent rules and by minimizing obstacles to trade. It performs this work on three levels: for the internal market, for the EU's common trade policy with third countries, and for a strong multilateral trading system within the WTO. The Board provides analyses and advice to the Swedish government. It also participates in development cooperation through trade capacity building activities. Sweden has reformed its trade systems through measures like its national trade facilitation forum SWEPRO, its trade enquiry points Call Customs and Open Trade Gate Sweden, its Stairway program for authorized traders, and its Single Window for border agencies. It cooperates regionally through the EU Customs Union and
This document discusses the role of the financial sector in economic performance. It begins by examining an economy without a financial sector, where each household must be self-financing. This leads to inefficient allocation of savings and suboptimal investment outcomes. The introduction of a financial sector that allows households to purchase financial claims from one another can improve both the quantity and quality of investment, increasing overall income and standards of living. Well-regulated financial markets and institutions are argued to further enhance economic performance by mobilizing and allocating resources more efficiently across households and over time.
This thesis examines financing risky R&D projects under asymmetric information. It develops models to analyze how informational asymmetries affect equilibrium in venture capital markets. It considers asymmetries regarding project quality, entrepreneur effort, and venture capitalist effort. When types are unobservable, investment levels can still be optimal through screening contracts specifying investments and returns. Asymmetry reduces entrepreneur utility but increases effort and success chances for better projects. Asymmetry about venture capitalist effort further reduces entrepreneur utility and leads to a lower equilibrium effort level than preferred. The thesis studies these issues through theoretical models and numerical examples.
This document provides a summary of the Queensland Local Government Regulation 2012 which outlines regulations related to local governments in Queensland.
The regulation contains 7 chapters that cover:
1. Preliminary definitions and information
2. Regulations related to local government areas including boundaries, names, representation and processes for changes
3. Regulations related to the business operations of local governments including local laws, business reform, competitive neutrality requirements, and water/sewerage services
4. Requirements for local governments to establish competitive neutrality complaint processes to address complaints about significant business activities.
The regulation provides detailed rules and guidelines to standardize practices across local government areas in Queensland.
Policy coherence development switzerlands pcd commodities migration taxDr Lendy Spires
This document provides an overview of policy coherence for development (PCD), with a focus on Switzerland's approach. It describes the key concepts of PCD and debates around its promotion. It also outlines Switzerland's commitments and governance structures for PCD, and assesses its overall performance. Additionally, it presents a methodology for identifying PCD-relevant policy incoherencies in specific areas like commodities, migration, and tax policy. The annexes apply this methodology, identifying various incoherencies in these three policy dossiers and opportunities to promote greater coherence.
The central objective of this report (completed in March 2006) is to identify the best forms of enhanced economic integration that could be pursued over the next 5- 10 years between the EU and Ukraine, Russia, Egypt, Morocco and Algeria, from the EU perspective.
All of these countries except Russia are partners in the European Neighbourhood Policy, which is a new framework for the EU’s relations with its neighbour countries. Russia is not formally part of the ENP, but the four common policy spaces agreed at the summit in May 2005 amount to a more selective Russian derivative of the ENP, with the notable exclusion of democracy and human rights. Russia is also to be included in the operating area of the European Neighbourhood Policy Instrument (ENPI, the ENP’s budget). The five countries covered in this report are of medium to large size in terms of population, but small in economic terms, relative to the EU. They have different histories of co-operation with the EU, but all have been recipients of substantial EU financial assistance.
Authored by: Malgorzata Jakubiak, Anna Kolesnichenko, Wojciech Paczynski, John Roberts, Sinan Ülgen
Published in 2007
This Report is one of six studies in the first phase of the EU project on “Costs and Benefits of Labour Mobility between the EU and the Eastern Partnership Partner Countries.” It aims to provide an informed view on the potential for increased migration flows and their consequences as a result of possible changes in the migration policies of the European Union with regard to Moldova. Since Moldova’s Declaration of Independence in 1990, migration has transformed the country in ways that were impossible to predict. With over a quarter of its labour force now working abroad (a full ten percent of its population), Moldova has become the epitome of a migration-dependent country, with all the costs and benefits associated with this definition. Remittances are as high as one-third of national income, and have helped the country raise its living standards and fuel investment in housing and small businesses. Yet there have also been costs to the large migratory flows, ranging from effects on the macroeconomy to the disruption of social life. All in all, migration has been good for Moldova. This complex socio-economic phenomenon now appears to have stabilized. Further gains for Moldova and its partner countries could be achieved when new agreements are implemented and the institutions dealing with the planning of migration and protection of migrants are strengthened.
Authored by: Georgeta Mincu, Vasile Cantarji
Published in 2013
This document provides an economic analysis of Iran for Fall 2018. It summarizes recent economic developments in Iran including output, demand, the external position, exchange rates, inflation, public finances, and the labor market. It then provides an outlook on risks to Iran's economy. The special focus topic analyzes poverty trends in Iran from 2009 to 2016, finding a decline in poverty rates during that period.
This document provides a summary of global and regional employment trends and social outlook. It finds that while the global economy is recovering, significant challenges remain. An estimated 60 million jobs need to be created to keep up with new entrants to the labor market between 2014-2019. Youth unemployment remains high in many areas and gender gaps persist. Income inequality is rising in many advanced and developing economies. Population aging and changing occupational patterns will also impact labor markets and economies in the medium term. Overall, the recovery remains uneven across regions and renewed turbulence could loom over the employment horizon.
VAT in UAE: FTA has issues a Guide for Taxable PersonManoj Agarwal
This document provides an overview of VAT in the UAE. It explains that VAT is a transaction-based indirect tax imposed on most goods and services. Businesses registered for VAT charge VAT on their supplies and collect this from customers, with the amounts then paid to the tax authority. Registered businesses can also recover VAT incurred on their expenses. The document contains examples to illustrate how VAT operates in practice within a supply chain.
This document provides a guide for taxable persons regarding value added tax (VAT) in the United Arab Emirates (UAE). It covers topics such as registration requirements, taxable supplies, zero-rated and exempt supplies, place and date of supply, import of goods, VAT recovery, and filing returns and payments. The guide contains 11 chapters that explain key VAT concepts and how VAT works in the UAE. It is intended to help taxable persons understand and comply with their VAT obligations.
This document outlines India's Foreign Trade Policy for 2015-2020. It covers legal frameworks, trade facilitation measures, import and export regulations, export promotion schemes, duty exemption schemes, and policies for special economic zones. Key points include:
- Introducing e-governance initiatives to facilitate trade such as online IEC issuance, e-BRC, and single window customs clearance.
- Outlining import and export rules for various categories of goods as well as restrictions and prohibitions.
- Describing export promotion schemes like Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) that provide rewards.
- Detailing duty
This document provides a summary of a report analyzing competition clauses in bilateral trade treaties in the context of India's future negotiating strategy. The report examines competition provisions incorporated in several free trade agreements through case studies. It finds that cooperation clauses focused on notification, consultation and information sharing are generally more effective than harmonization clauses. For India, the report recommends including cooperation provisions in future trade agreements based on the EU model, focusing on technical assistance, confidential information exchange and consultation. Overall, the analysis suggests that competition policy can play an important complementary role to trade policy by ensuring benefits of trade liberalization are not reduced by private barriers, and cooperation between countries can help curb anticompetitive practices.
This document provides a summary of global and regional employment trends and social outlooks. It finds that while the global economy is recovering, significant challenges remain. Unemployment remains high in many countries and a large jobs gap is projected between 2014-2019. Younger workers continue to face difficulties finding work. Income inequality persists or has increased in many areas. Occupational shifts are ongoing as the nature of work changes. Medium-term, issues like population aging, changing job patterns, and economic growth volatility will impact achieving jobs with equity. The recovery remains uneven across regions. Youth unemployment remains elevated in parts of Europe and MENA while poverty reduction has slowed in parts of Africa and unemployment increased in parts of Latin America in recent years.
The document provides guidance on compiling national accounts from business accounts for non-financial corporations. It discusses compiling production, income, and expenditure accounts from financial statements, making adjustments for differences in concepts between business and national accounting. Balance sheets and changes in financial positions are also addressed. Strategies are presented for collecting necessary data and converting financial statements into sector accounts consistent with the SNA framework.
This document is the Regional Economic Outlook report from the International Monetary Fund on Sub-Saharan Africa. It finds that growth in the region is expected to slow due to strong headwinds from the global environment including lower commodity prices and tighter global financial conditions. Domestic economic conditions are also more difficult with weakening currencies, rising inflation, and higher debt levels in many countries. The report argues that countries need to boost domestic revenue mobilization through broader tax bases and better tax administration in order to create more fiscal space and support growth.
This document discusses the need for organizations to develop a social media architecture and blueprint to coordinate their online presence across different platforms. It advocates designing an organization "around sociality and social technologies" with cross-functional teams focused on social media. The document presents a model for a "social business council" and "center of excellence" to oversee standards, training, and community management to bring coherence and connectivity across isolated social media campaigns and sites.
The document is a study guide for a block on growth and development created by various academic departments at a university. It provides an introduction stating that the block covers growth and development from intrauterine life through adulthood. It also notes that the block aims to provide understanding of clinical implications of growth and development, including aging, as well as basic assessment and management skills. Additionally, it specifies that student assessment will consist of an objective test at the end of the block with a minimum passing score of 70%, and remedial support is available for students who do not pass.
This document discusses taxation and transfer pricing guidelines for multinational enterprises (MNEs). It notes the increased role of MNEs in world trade and the complex taxation issues this presents. Specifically, it is difficult for tax administrations and MNEs to determine the taxable income in each country when operations are integrated across borders. The guidelines aim to help MNEs comply with different country rules and help tax administrations tax profits reasonably attributable to their jurisdiction while avoiding double taxation. The guidelines are based on the separate entity and arm's length principles - treating each group member as independent and requiring intra-group transactions be conducted as if between unrelated parties.
Digital Technology for a Digitized Culturesamanthawymes
Digital technology has significantly impacted North American culture in several ways:
1) It has changed social etiquette and expectations, with rules around phone calls, texting, and technology use at social gatherings.
2) People now judge each other based on the technology they own and how they personalize it, with brand and style playing a role in people's identities.
3) Educators have had to adapt their teaching methods to engage students used to constant multitasking, incorporating more interactive tools like videos and online learning.
This document summarizes the experiences of U.S. states in implementing formula apportionment for allocating corporate taxable income among states. It discusses how states have worked to achieve uniformity in their formula apportionment systems and the key components of these systems, including the apportionment formula, factors, and definition of a unitary business. The document then examines issues that would arise in implementing formula apportionment at the international level, based on lessons from the states, and concludes it is premature to abandon the current international arm's length standard for global formula apportionment.
This document provides an overview of Aid for Trade (AfT), including its origins, objectives, and how development organizations like GIZ implement results-oriented AfT initiatives. It discusses how GIZ uses logical frameworks and indicators to measure AfT results. Key points include:
- AfT aims to address trade-related constraints and help developing countries better integrate into the global trading system.
- GIZ implements AfT across various sectors and uses results frameworks to link activities to outcomes like increased trade and investments, improved infrastructure, and removed barriers.
- GIZ monitors AfT results using indicators on topics such as trade volumes, market access, standards compliance, and policy reforms. Collecting baseline data and conducting evaluations
In the outcome document of the Rio+20 Conference, in 2012, entitled “The future we want”, and again in “Transforming
our world: the 2030 Agenda for Sustainable Development”, in 2015, United Nations Member States decided that the HighLevel Political Forum on Sustainable Development would be informed by the Global Sustainable Development Report. In
the Ministerial Declaration of the 2016 Forum, Member States decided that the report would be produced quadrennially
by an independent group of scientists appointed by the United Nations Secretary-General and comprising 15 experts
representing a variety of backgrounds, scientific disciplines and institutions, with geographical and gender balance.
This report, The Future is Now: Science for Achieving Sustainable Development, is the first quadrennial Global Sustainable
Development Report prepared by an independent group of scientists.
This document provides an overview of implementing results-based management (RBM) in United Nations organizations. It identifies critical success factors for effective implementation, including having a clear conceptual framework, aligning programs and resources with long-term objectives, effective performance monitoring systems, and internalizing RBM. While approaches differ between organizations, harmonization is important. RBM requires long-term commitment and changing organizational culture.
Financing for Development: Progress and Prospects 2018Dr Lendy Spires
This document is a report from the Inter-agency Task Force on Financing for Development that assesses progress in implementing the financing strategies agreed upon in the Addis Ababa Action Agenda and progress towards achieving the Sustainable Development Goals. The report finds that while some progress has been made, significant gaps remain. It provides recommendations to address risks, close implementation gaps, and ensure adequate financing for sustainable development. Key recommendations include reorienting policies and investment towards long-term sustainable development objectives, exploring different financing options and capital structures for SDG investments, improving domestic resource mobilization, and strengthening international cooperation and policy coherence.
This document discusses how tax structures can be designed to support GDP per capita growth. It finds that corporate taxes are generally the most harmful for economic growth, followed by personal income taxes, with consumption taxes and property taxes being less harmful. It recommends a revenue-neutral tax reform that shifts the tax burden toward consumption and property taxes to potentially strengthen medium-term output growth. However, any tax reform must balance multiple objectives, including impacts on revenues, income distribution, and tax administration costs. Political economy factors also influence the feasibility of fundamental tax reforms.
Phases 1A, 1B and N2 Express of Cape
Town’s MyCiTi IRT system for 2012. This Business Plan, for Council approval, is intended to inform and guide the City of Cape Town in the
development, implementation and operation of the MyCiTi Integrated Rapid Transit Project. The plan and
associated development programme are based on current knowledge regarding system requirements and
information currently available with regard to funding and other constraints.
În ultimii ani, cooperarea dintre UE și Republica Moldova a crescut substanțial, atât din punct de vedere financiar, cât și în ceea ce privește modul cooperării. Relațiile comerciale dintre UE și Republica Moldova reprezintă mai ales un factor important în creșterea economică a țării, așa cum UE a devenit treptat principalul partener comercial al Republicii Moldova, atât pentru importuri, cât și pentru exporturi.
Această serie de rezumate ale sectoarelor comerciale își propune să contribuie activ la dezvoltarea și difuzarea cunoștințelor cu privire la rolul Zonei de Liber Schimb Aprofundat și Cuprinzător (DCFTA) pentru Republica Moldova odată cu punerea în aplicare al Acordului de Asociere (AA).
Publicația oferă o imagine de ansamblu asupra sectoarelor comerciale cheie ale economiei Republicii Moldova: (1) Agricultură, (2) Servicii de Finantare, Bănci și Asigurări, (3) Indicații Geografice, (4) Concurența și Ajutorul de Stat și (5) Industria Ușoară.
Aceste rezumate oferă oricărui cititor posibilitatea să înțeleagă evoluția și tendințele existente în economia moldovenească, precum și măsurile necesare pentru îmbunătățirea unui anumit sector.
Publicația a apărut în urma cooperării dintre Delegația Uniunii Europene în Republica Moldova, Asociația Businessului European (EBA) din Moldova și proiectul finanțat de UE „Suport pentru implementarea DCFTA în Republica Moldova”.
This document provides an investment policy review of Zambia conducted by UNCTAD. It begins with an introduction and abbreviations. Section I discusses trends and impacts of foreign direct investment in Zambia, including growth levels, sectoral distribution, country sources, and effects on technology transfer, employment, and export diversification. Section II examines Zambia's investment framework, including specific measures related to market entry, treatment and protection of investments, and dispute settlement, as well as general measures concerning taxation, land policy, and the business environment. Section III discusses strategic perspectives on attracting more foreign investment and promoting economic diversification in Zambia.
2001 9th Report - Commission on Sustainable Development (CSD)Dr Lendy Spires
This document is the report on the ninth session of the United Nations Commission on Sustainable Development, held from May 2000 to April 2001. It discusses several decisions made by the Commission related to sustainable development, including on the topics of energy, atmosphere, transport, information for decision-making, and international cooperation. The report provides summaries of discussions at the session and outlines the Commission's agenda going forward.
The document provides a summary of the final report from the European Commission's Expert Group on e-invoicing. Some of the key points included:
1. The report proposes the European Electronic Invoicing Framework (EEIF) to establish standards and recommendations to promote open and interoperable e-invoicing across Europe.
2. The EEIF defines a vision for e-invoicing becoming the predominant invoicing method in Europe within 5-8 years, with harmonized legal/tax frameworks and widespread adoption of standards.
3. The report makes several recommendations, including focusing on SME needs, harmonizing legal/VAT frameworks based on equal treatment of paper/e-invoices, creating
Integrating developing countries’ SMEs into Global Value Chain.Ira Tobing
This publication is a contribution of the Commission on Investment, Enterprise and Development
to the field of small and medium-sized enterprise (SME) promotion. It was prepared on the basis
of sectoral case studies undertaken in a joint project financed by the Swiss Government through
the Geneva International Academic Network (GIAN) and jointly carried out by the United Nations
Conference on Trade and Development (UNCTAD), the Organization for Economic Cooperation
and Development (OECD), and the Universities of Geneva and Fribourg. It also draws on a global
conference organized by the OECD in June 2007, and an intergovernmental Expert Meeting held by
UNCTAD in November 2007.
This document discusses options for incorporating external costs of transport into pricing in the European Union. It explores ways to make transport pricing more efficient and fair by internalizing costs related to infrastructure use, congestion, accidents, air pollution, and noise. The goal is to launch a broad discussion on using market-based instruments and regulations to reduce transport problems and reflect the full costs of transport activities on society and the environment.
This document outlines the 2016 work programme for the EU Programme for the
Competitiveness of Enterprises and Small and Medium-sized Enterprises (COSME). It includes
28 actions with a budget of €270 million to support SMEs in key areas like access to finance,
access to markets, improving framework conditions, and promoting entrepreneurship. Specific
actions include financial instruments to support lending to SMEs, programs to help SMEs
internationalize and access public procurement, and initiatives to create a more business-
friendly environment in areas like tourism, skills development, and corporate social responsibility.
This document is the procurement operations procedures manual for HCC. It outlines the general provisions and definitions that govern HCC's procurement processes. Some key points:
- The manual establishes HCC's mission, vision, and purpose for procurement along with authority, responsibilities, and rules of construction.
- It defines over 75 procurement-related terms to clarify language used throughout the manual. Examples include definitions for acquisition, award, bid, contractor, contract modification, and purchase order.
- The table of contents shows the manual is divided into articles that cover general provisions, source selection and contracting, specifications, insurance and bonding requirements, contract administration, and other procurement topics.
In 2017, ENTSO-E decided to investigate what are the forthcoming challenges
and opportunities for the electricity system from an operational and market
perspective in two projects: One System Vision and Market Design 2030. This
document brings together their findings and aims at starting a discussion with
stakeholders on forward-looking solutions that can facilitate European society’s
goal of a secure, clean and affordable energy future.
ENTSO-E welcomes the Clean Energy Package as an important
step in this direction and proposes a complementary,
longer-term vision which entails the following key messages:
1. The Clean Energy Package is an important milestone for
Europe’s green energy transition. Its timely implementation
is the priority for ENTSO-E and TSOs;
2. Europe’s energy sector is shifting from a fossil fuel dominated
and supply-centric model to a clean, digitalised
and electrified consumer centric system with many distributed
resources. ENTSO-E’s Vision aims to contribute
to this overarching goal;
3. Future system operations will rely upon a system of systems
that should work as one. They will ensure seamless
integration of growing shares of decentralised resources
and power electronics. They will allow for alignment with
needs of all grid connected assets and be further coupled
with other sectors. Innovation and cooperation will
be key enablers;
This document is the procurement operations procedures manual for HCC. It provides definitions for over 75 procurement-related terms used throughout the manual. The table of contents shows that the manual contains articles on general provisions, sources of supplies and services, procurement methods, competitive sealed bidding, competitive sealed proposals, construction procurement, contract administration and close out. The document establishes standard procedures and guidelines for HCC's procurement processes.
This document is the procurement operations procedures manual for HCC. It provides definitions for over 75 procurement-related terms used throughout the manual. The table of contents shows that the manual contains articles on general provisions, sources of supplies and services, procurement methods, competitive sealed bidding, competitive sealed proposals, construction procurement, contract administration and close out. The document establishes standard procedures and guidelines for HCC's procurement processes.