The Base Erosion and Profit Shifting (BEPS) Project was initiated by the Organization for Economic Co-operation and Development and G20 in 2013 to address tax avoidance schemes used by... Show moreThe Base Erosion and Profit Shifting (BEPS) Project was initiated by the Organization for Economic Co-operation and Development and G20 in 2013 to address tax avoidance schemes used by multinational enterprises (MNEs). Drawing on interviews with a range of tax policy stakeholders, this book analyses the BEPS Project’s impact on developing countries’ approaches to combatting international tax avoidance, developing novel typologies to categorize policies and conducting case studies in Colombia, India, Nigeria, and Senegal. Contrary to public communication surrounding it, the BEPS Project does not endorse any kind of approach against tax avoidance, but puts an emphasis on finely delineating responses rather than blunt measures to tackle the problem. However, blunter approaches have been used more often by developing countries due to limited administrative resources. Examining countries’ responses, this research uncovers that the BEPS Project has influenced approaches to transfer pricing, albeit with delays and varied enforcement. The study also reveals discrepancies in addressing treaty shopping, showcasing measures beyond BEPS recommendations that countries adopt when revenue losses are high. The findings further show that the interplay between different governmental departments is pivotal in shaping policy responses to tax avoidance. Show less
Sustainability-focused research networks and communities of practice have emerged as a key response and strategy to build capacity and knowledge to support transformation towards more sustainable,... Show moreSustainability-focused research networks and communities of practice have emerged as a key response and strategy to build capacity and knowledge to support transformation towards more sustainable, just and equitable futures. This paper synthesises insights from the development of a community of practice on social-ecological systems (SES) research in southern Africa over the past decade, linked to the international Programme on Ecosystem Change and Society (PECS). This community consists of a network of researchers who carry out place-based SES research in the southern African region. They interact through various cross-cutting working groups and also host a variety of public colloquia and student and practitioner training events. Known as the Southern African Program on Ecosystem Change and Society (SAPECS), its core objectives are to: (1) derive new approaches and empirical insights on SES dynamics in the southern African context; (2) have a tangible impact by mainstreaming knowledge into policy and practice; and (3) grow the community of practice engaged in SES research and governance, including researchers, students and practitioners. This paper reflects on experiences in building the SAPECS community, with the aim of supporting the development of similar networks elsewhere in the world, particularly in the Global South. Show less
Sustainability-focused research networks and communities of practice have emerged as a key response and strategy to build capacity and knowledge to support transformation towards more sustainable,... Show moreSustainability-focused research networks and communities of practice have emerged as a key response and strategy to build capacity and knowledge to support transformation towards more sustainable, just and equitable futures. This paper synthesises insights from the development of a community of practice on social-ecological systems (SES) research in southern Africa over the past decade, linked to the international Programme on Ecosystem Change and Society (PECS). This community consists of a network of researchers who carry out place-based SES research in the southern African region. They interact through various cross-cutting working groups and also host a variety of public colloquia and student and practitioner training events. Known as the Southern African Program on Ecosystem Change and Society (SAPECS), its core objectives are to: (1) derive new approaches and empirical insights on SES dynamics in the southern African context; (2) have a tangible impact by mainstreaming knowledge into policy and practice; and (3) grow the community of practice engaged in SES research and governance, including researchers, students and practitioners. This paper reflects on experiences in building the SAPECS community, with the aim of supporting the development of similar networks elsewhere in the world, particularly in the Global South. Show less
Rüland, A.N.; Rüffin, N.; Cramer, K.; Ngabonziza, P.; Saxena, M.; Skupien, S. 2023
Intergovernmental science organizations (IGSOs) address many challenges of the 21st century. Several countries of the Global South have joined established IGSOs or have created new ones. Yet we... Show moreIntergovernmental science organizations (IGSOs) address many challenges of the 21st century. Several countries of the Global South have joined established IGSOs or have created new ones. Yet we know little about their interests in IGSOs. Our study addresses this blind spot by investigating which objectives Southern actors pursue in IGSOs and under which conditions they are likely to achieve their objectives. Using insights from three strands of literature, we compare four IGSOs with Southern participation: the European Organization for Nuclear Research, the International Thermonuclear Experimental Reactor, the Square Kilometer Array, and the African Lightsource. We show that countries of the Global South pursue a multitude of political and scientific objectives in IGSOs, ranging from capacity-building to casting off political isolation. Moreover, we demonstrate that Southern countries have varying chances of attaining these objectives, depending on their scientific community, domestic politics, industrial capacities and in some cases geographic location as well as an IGSO’s maturity. Show less
This is the introduction to the special issue "Greece and the South: Grammars of Comparison, Protest, and Futurity," edited by the authors of the introduction.
Hosting a big science project, a research facility that is anchored around large and complex instruments in the billion-dollar class, presents both an opportunity and a challenge for countries from... Show moreHosting a big science project, a research facility that is anchored around large and complex instruments in the billion-dollar class, presents both an opportunity and a challenge for countries from the Global South. On the one hand, big science projects may foster a host country’s local and national capacities in science and technology (S&T). On the other hand, contenders need solid S&T capacities to bid for a big science facility. In the Global South, and in particular on the African continent, few countries currently have such capacities. With the exception of South Africa, which is host to the Square Kilometer Array (SKA), a billion-euro radio astronomy facility, no African country hosts a big science project. This essay outlines how South Africa, which initially lacked human capital and infrastructure in radio astronomy, succeeded in building capacity for SKA. In addition, it draws two lessons from South Africa’s capacity-building efforts. These lessons could prove useful for countries from the Global South that are keen to strengthen their S&T capacities for big science. Show less
This article sets the scene for the Special Issue ‘Reaching for allies?’ by setting out the research questions and structure of the Special Issue. Specifically, this introduction reviews the state... Show moreThis article sets the scene for the Special Issue ‘Reaching for allies?’ by setting out the research questions and structure of the Special Issue. Specifically, this introduction reviews the state of the art of dialectics interweaving International Relations and Area Studies. Specifically, it focuses on tracing the genealogy of these debates, identifying the actors engaged with them, as well as, mapping those sites where such transdisciplinary knowledge is produced and circulated. We also provide an assessment of the interaction between the two disciplinary traditions as scholarly disciplines by reviewing the field as it had developed in the last decade since 2013. In order to do so, we present data on the brokers of this dialogue by analysing top-ranked Journals across regions, dedicated Special Issues on the matter as well as main international conferences and participants. Overall, this article provides a threefold contribution: first, we provide an account of the globalization of knowledge production and circulation that has also increasingly decentred, valuing local peculiarities and epistemological traditions beyond the Western academia(s). Second, we assess and discuss how Western and non-Western academics have contoured concepts which demand and entail site-intensive techniques of enquiry, exposure to complexities on the grounds, ethnographic sensitivity, and, at the same time, comparative endeavours going beyond area specialisms. Third, by looking at international and regional policy-making milieus with attention to context-specificity, we believe critical policy-relevant implications can be discussed, specifically in relation to local ownership and bottom-up approaches. Show less
Disciplinary histories are, by default, complicit in the production of subjective memories as truth. This Special Issue builds on the existing scholarship on rethinking IR's disciplinary history by... Show moreDisciplinary histories are, by default, complicit in the production of subjective memories as truth. This Special Issue builds on the existing scholarship on rethinking IR's disciplinary history by expanding its geographical focus beyond the West, and explores how IR came to define itself as a self-contained body of knowledge that is distinct from other fields of study in different parts of the world. These alternative histories enable us to appreciate that the development of IR as a global discipline was only possible through a transnational circulation of key ideas such as sovereignty, empire, Commonwealth and, especially, competing notions of the ‘international’. In addition, they bring attention to the purpose of knowledge and the politics of its production, and allow for both democratisation as well as discursive plurality. Show less
