The current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is... Show moreThe current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is fundamentally flawed, in violation of the Vienna Convention on the Law of Treaties, and the source of treaty misapplication. This study aims to: (1) help diminish treaty misapplication through abandonment of the current orthodoxy; (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the Vienna Convention that reduces global resource costs of tax treaty interpretation and increases its overall consistency by eliminating unintended deviations caused by language idiosyncrasies; (3) provide policy recommendations how residual cases may be eliminated. To support this goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and other scholars. Its analysis of the final clauses in 3,844 tax treaties is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation. Show less
The enduring experience of hardship, in the form of layers of various crises, can become deeply ingrained in a society, and people can come to act and react under these conditions as if they lead a... Show moreThe enduring experience of hardship, in the form of layers of various crises, can become deeply ingrained in a society, and people can come to act and react under these conditions as if they lead a normal life. This process is explored through the analytical concept of duress, which contains three elements: enduring and accumulating layers of hardship over time, the normalization of this hardship, and a form of deeply constrained agency. We argue that decisions made in duress have a significant impact on the social and political structures of society. This concept of duress is used as a lens to understand the lives of individual people and societies in Central and West Africa that have a long history of ecological, political, and social conflicts and crises. Show less
Hollander, S.; Dekker, M.; Miroro, O.; Kesteren, F. van; Bossuyt, J. 2018
This article sets the scene for a special issue on why frugal innovations are increasingly important for development research. While the top-down business and management literature on frugal... Show moreThis article sets the scene for a special issue on why frugal innovations are increasingly important for development research. While the top-down business and management literature on frugal innovation has claimed developmental relevance, we give at least equal importance to much longer-standing bottom-up development studies discourses on grass-root innovation, bricolage, and livelihood strategies. We argue that we need both literatures for a better understanding of how frugal innovations relate to development. Accordingly, we position the articles in this special issue in the frugal innovation and development debate. Finally, we discuss the relevance of a frugal innovation lens in how two major global trends are impacting upon global development opportunities: the global diffusion of 3rd and 4th Industrial Revolution digital technologies and global population dynamics. We consider these two trends to be major entries for future research on frugal innovation and development.Résumé: Cet article pose le décor pour un numéro spécial sur les raisons pour lesquelles les innovations frugales sont de plus en plus importantes pour la recherche sur le développement. Tandis que la littérature “top-down” du monde des affaires et de la gestion au sujet de l’innovation frugale a revendiqué une pertinence dans le monde du développement, nous donnons au moins autant d’importance aux messages bien plus anciens, portés par les études “bottom-up “sur le développement, à propos d’innovation à base communautaire, de bricolage et de stratégies de subsistance. Par conséquent, nous placerons les articles de ce numéro spécial dans le débat sur l’innovation frugale et le développement. Nous soutiendrons que nous avons besoin des deux littératures pour mieux comprendre comment les innovations frugales sont liées au développement. En outre, nous discuterons brièvement de la pertinence d’adopter une perspective d’innovation frugale dans l’analyse de la façon dont deux grandes tendances mondiales impactent les opportunités de développement international : la diffusion mondiale des technologies de la 3ème et 4ème révolution industrielle et la dynamique démographique mondiale. Nous considérions ces deux tendances comme thèmes majeurs pour de futures recherches en matière de innovations frugales et développement. Show less
Afrika is een mobiel continent: mensen zijn on the move. Daarnaast groeit Afrika sinds het begin van dit millennium economisch en sociaal snel. Welk verband is er met de internationale migratie? We... Show moreAfrika is een mobiel continent: mensen zijn on the move. Daarnaast groeit Afrika sinds het begin van dit millennium economisch en sociaal snel. Welk verband is er met de internationale migratie? We nemen een duik in de migratiedynamiek toen het nog niet zo goed ging, vóór 2000, en in de booming jaren 2000-2015. Show less
Africa’s rapid population growth, and even more rapid urbanisation, creates serious sustainability challenges. Like many cities in other parts of the world, African cities try to become ‘green’,... Show moreAfrica’s rapid population growth, and even more rapid urbanisation, creates serious sustainability challenges. Like many cities in other parts of the world, African cities try to become ‘green’, and promote change in urban design and lifestyles to encourage more sustainable living. Many of these initiatives are supported by international agencies and illustrated on agency websites. Studying these websites, we try to answer three related questions dealing with the inclusivity of those initiatives: the geographical coverage (which cities?), the thematic coverage (how ‘holistic’?) and the social inclusivity (how inclusive in terms of social focus?). Both scholars and practitioners should become more inclusive in their approaches to sustainable cities in Africa. Show less
Africa's rapid population growth, and even more rapid urbanisation, creates serious sustainability challenges. Like many cities in other parts of the world, African cities try to become 'green',... Show moreAfrica's rapid population growth, and even more rapid urbanisation, creates serious sustainability challenges. Like many cities in other parts of the world, African cities try to become 'green', and promote change in urban design and lifestyles to encourage more sustainable living. Many of these initiatives are supported by international agencies and illustrated on agency websites. Studying these websites, we try to answer three related questions dealing with the inclusivity of those initiatives: the geographical coverage (which cities?), the thematic coverage (how 'holistic'?) and the social inclusivity (how inclusive in terms of social focus?). Both scholars and practitioners should become more inclusive in their approaches to sustainable cities in Africa. Show less
Western donor countries consider a proper functioning multiparty democracy as one of the most import conditions for achieving more legitimate governance and subsequently economic development and... Show moreWestern donor countries consider a proper functioning multiparty democracy as one of the most import conditions for achieving more legitimate governance and subsequently economic development and reduction of poverty in their partner countries. Support to free and fair elections is an integral part of the ‘good governance’ agenda of the traditional donor community. On the basis of the findings of this study, it appears however that it is not so much the acceptance of Western type political institutions or compliance with generally endorsed liberal-democratic standards that determine the possibilities for developing countries to achieve economic transformation and substantial poverty reduction, but rather the nature of the political settlement among the political elites. Show less
Education is the fourth Sustainable Development Goal (SDG) and considered an important gateway to many other SDGs being achieved. Education is, however, frequently interpreted in terms of its... Show moreEducation is the fourth Sustainable Development Goal (SDG) and considered an important gateway to many other SDGs being achieved. Education is, however, frequently interpreted in terms of its technical aspects, i.e., furthering skills and knowledge and strengthening human capital for promoting development. By contrast, this paper focuses less on this technical aspect and instead analyses the current educational landscape in Africa as a field in which flows of investment, ideas, and people influence connections between Africans and the rest of the world. As an effect of the structural adjustment programs in the 1980s, public spending on education in many African countries went down, allowing private education initiatives to spring up. These were, for a large part, financed by Western and Arab countries. Over the last fifteen years, investment flows in education from emerging global powers like China, Brazil, Malaysia, and Turkey have contributed to an increasingly diversified educational landscape in Africa. This paper argues that these investments not only allow Africans to improve their educational levels but that these diverse forms of education also have an influence on connections and social orientations in African societies. Educational programs go together with specific worldviews. In addition, people develop their social networks through educational trajectories. Both orientations and connections influence people’s choices and opportunities in their further lives, and thus individual and societal development. Interestingly, often investments in education by external parties are not isolated endeavors, but also used as a means to get linked-in in local societies for such diverse purposes as religion or business interests. Illustrating my argument with examples taken from my research on Gulf charities and on Turkish schools in Africa, I will explore how the new connectivities that come with the changing educational landscape in Africa shape (possible) local development trajectories in the current era of intensified globalization characterized by intensified flows of capital, people, and ideas. Show less
Globally, the goal of education in the developing world has moved from "Education for All," which was one of the Millenium Goals of the United Nations, to focus on "Quality Education" as... Show moreGlobally, the goal of education in the developing world has moved from "Education for All," which was one of the Millenium Goals of the United Nations, to focus on "Quality Education" as Sustainable Development Goal 4, formulated by the same United Nations. As the number of children going to school all over the world increased and the expected results of the reduction of extreme poverty and hunger materialised, governments and NGOs alike soon realised that the term "education" covers a wide range of activities and ways of schooling, not all of which contribute equally and in all circumstances to the continuing development goals of any particular country or region. Sustainable development can be attained only when individuals and groups have and are able to use the tools and can adapt to local circumstances. Education should provide learners with those tools and only education that does provide them and prepares its learners for their futures can be called "quality education." Rethinking how "education" can be put to use strategically for long term gain therefore assumes the utmost importance, and the focus must then turn to the quality of education. Good and sustainable education is understood to be education that prepares its participants for both social and professional life by equipping them with appropriate knowledge and skills. Hence the title of this volume: Education for Life in Africa. Show less
