This chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and... Show moreThis chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and problems arising when implementing these proposals. The chapter also provides some elements of analysis regarding the evolution from e-commerce to the digital economy, as well as addresses the concerns regarding the requirement of local presence that may constitute a barrier to trade and investment. The diversity of the proposals reveals that there is no clarity on the best way to deal with highly digitalised business, with the multilateral approaches facing similar scrutiny, especially by developing countries. Therefore, as in trade and investment, multilateral approaches will need to do more to gain legitimacy vis-à-vis developing countries. The chapter concludes with some recommendations regarding the steps that can be taken to address this topic by governments, as well as policymakers at the national, EU, and international levels. Show less
Community resilience entails the community’s ongoing and developing capacity to account for its vulnerabilities and function amid and recover from disturbance. A holistic and systematic approach of... Show moreCommunity resilience entails the community’s ongoing and developing capacity to account for its vulnerabilities and function amid and recover from disturbance. A holistic and systematic approach of the community on how it uses material and energy resources or how a society educates the members’ over time is required to learn from the past and adapt to the present and future opportunities and threads. Community resilience has a long history in the local communities, which is embedded in their culture and history around shared values and local knowledge based on a dedicated and robust collaboration among diverse groups of the community and the various actors from different backgrounds. The innovative partnership between various actors such as stakeholders, research entities, local communities, and third sector parties is required to overcome the complexities of resiliency building. Using local knowledge to understand the local needs better is crucial in developing local, sustainable solutions and building community resilience over time. Show less
