full book landing page (including bibliography): https://www.pulp.up.ac.za/component/edocman/sixty-years-after-independence-africa-and-international-law-views-from-a-generation-soixante-ans-apres... Show morefull book landing page (including bibliography): https://www.pulp.up.ac.za/component/edocman/sixty-years-after-independence-africa-and-international-law-views-from-a-generation-soixante-ans-apres-les-independances-l-afrique-et-le-droit-international-regards-d-une-generation Show less
The aim of this article is to assess the regulatory framework of Base Erosion Profit Shifting Project (BEPS) Action 5 in order to evaluate tax incentives in the form of preferential tax regimes... Show moreThe aim of this article is to assess the regulatory framework of Base Erosion Profit Shifting Project (BEPS) Action 5 in order to evaluate tax incentives in the form of preferential tax regimes that provide benefits to geographically mobile business income in developing countries. To conduct this assessment, this article first addresses the use of preferential tax regimes considering BEPS Action 5. Thereafter, and taking into account the concerns expressed by international organizations, regional tax organizations and scholars, the author contends that the evaluation of tax incentives in light of BEPS Action 5 results in additional burden for developing countries. Countries will need to assess their tax incentives considering the factors provided by the 1998 OECD report and BEPS Action 5. Since there are no terms of reference for the application of these factors, the country will have to assess its own tax incentives, which brings increased uncertainty and compliance burden for developing countries. In order to provide some guidance in this evaluation, the author provides a list of the factors used by the 1998 OECD report and BEPS Action 5 and their application to tax incentives. Subsequently, this article will assess the legitimacy of the application of BEPS Action 5 to developing countries and will demonstrate that its assessment framework is ambiguous and prevents developing countries from enacting legitimate tax incentives. Finally, this article will conclude and provide some recommendations for further research. Show less
The aim of this chapter is twofold. The first aim is to provide an overview of tax incentives in developing countries to attract foreign direct investment (FDI) and the challenges for developing... Show moreThe aim of this chapter is twofold. The first aim is to provide an overview of tax incentives in developing countries to attract foreign direct investment (FDI) and the challenges for developing countries following the introduction of the OECD-G20 project to tackle base erosion and profit shifting (BEPS) by multinationals. The use of tax incentives has been discussed extensively by scholars and international organizations with different views on the usefulness of tax incentives to promote economic growth and to attract FDI. This chapter argues that tax incentives in developing countries are needed to contribute to development of underdeveloped geographical areas and specific economic sectors or industries. This chapter also argues that developing countries should have a framework to evaluate the usefulness of tax incentives in light of the Sustainable Development Goals (SDGs). This framework should be designed by each country and, if possible, taking into account the practices of other countries in the region so that countries can also exchange best practices. Therefore, the second aim of this chapter is to propose this evaluative framework. Show less
Background: The Nature Step to Respiratory Health was the overarching theme of the 12th General Meeting of the Global Alliance against Chronic Respiratory Diseases (GARD) in Helsinki, August 2018.... Show moreBackground: The Nature Step to Respiratory Health was the overarching theme of the 12th General Meeting of the Global Alliance against Chronic Respiratory Diseases (GARD) in Helsinki, August 2018. New approaches are needed to improve respiratory health and reduce premature mortality of chronic diseases by 30% till 2030 (UN Sustainable Development Goals, SDGs). Planetary health is defined as the health of human civilization and the state of the natural systems on which it depends. Planetary health and human health are interconnected, and both need to be considered by individuals and governments while addressing several SDGs.Results: The concept of the Nature Step has evolved from innovative research indicating, how changed lifestyle in urban surroundings reduces contact with biodiverse environments, impoverishes microbiota, affects immune regulation and increases risk of NCDs. The Nature Step calls for strengthening connections to nature. Physical activity in natural environments should be promoted, use of fresh vegetables, fruits and water increased, and consumption of sugary drinks, tobacco and alcohol restricted. Nature relatedness should be part of everyday life and especially emphasized in the care of children and the elderly. Taking "nature" to modern cities in a controlled way is possible but a challenge for urban planning, nature conservation, housing, traffic arrangements, energy production, and importantly for supplying and distributing food. Actions against the well-known respiratory risk factors, air pollution and smoking, should be taken simultaneously.Conclusions: In Finland and elsewhere in Europe, successful programmes have been implemented to reduce the burden of respiratory disorders and other NCDs. Unhealthy behaviour can be changed by well-coordinated actions involving all stakeholders. The growing public health concern caused by NCDs in urban surroundings cannot be solved by health care alone; a multidisciplinary approach is mandatory. Show less
There is an increasing amount of attention on EU and its Member States contributions to implementation of two landmark agreements: the Paris Climate Agreement and the UN Agenda 2030 with... Show moreThere is an increasing amount of attention on EU and its Member States contributions to implementation of two landmark agreements: the Paris Climate Agreement and the UN Agenda 2030 with Sustainable Development Goals (SDGs). Absent from the current literature is an analysis of the political effect of legal competences on coordination between EU and Member State actors. Legal competences will become increasingly important for transformative sustainability policies. By using different case studies focusing on alternative fuel policies, ‘Team EU’ in climate negotiations and SDG implementation, this dissertation attempts to explore the potential of including legal competences as independent variables explaining coordination of EU and Member State actors. The findings nuance some of the theories in which the role of EU Treaties is often neglected. The dissertation also shows, however, that the legal competences are sometimes not used habitually unless clear examples of behaviours ‘contrary to the Treaty-logic’ or ‘contrary to sustainable development objectives’. The dissertation not only serves academic integrative purposes. There is increased societal attention for legal avenues to influence political decision-making. As an example, the Dutch ‘Urgenda’ case demonstrate that Courts can be responsive to the argument that Member States’ policies are ‘unlawful’ to avoid dangerous climate change. Show less
Buitelaar, T.; Larik, J.E.; Matta, A.; Vos, B. de 2016
Executive Summary In June 2016, High Representative Mogherini presented the EU’s new Global Strategy on Foreign and Security Policy (EUGS) to the European Council. With the Strategy now... Show moreExecutive Summary In June 2016, High Representative Mogherini presented the EU’s new Global Strategy on Foreign and Security Policy (EUGS) to the European Council. With the Strategy now finalized, attention needs to turn to its implementation in an environment mired by crises both within Europe and the wider world. In September 2016, The Hague Institute for Global Justice and Europe House—the European Parliament Information Office and the Representation of the European Commission in The Netherlands—organized an expert meeting and a public panel discussion, which inform the present document as a first appraisal of the Global Strategy. Focusing on three areas of particular salience in EU foreign policy—the EU as a security actor, developing rules-based global governance in new areas, and the ‘joined-up’ approach in pursuing the UN’s Sustainable Development Goals (SDGs)— the following recommendations for the implementation of the EUGS can be made: The EU as a security actor The EU needs a pragmatic and flexible approach in order to solve the crises around Europe and to improve its credibility in the short and long term, for example by using ad hoc coalitions. Moreover, a possible withdrawal of the United Kingdom from the EU could open up political space for deepened defense cooperation. The EU would need to find ways to make use of this political space in order to generate political will in the capitals for deepening defense cooperation. More broadly speaking, the EU should devise plans to connect with its citizens as a security actor and communicate the message that EU defense cooperation tangibly benefits the security of all citizens. Developing rules-based global governance Using the area of cyber governance as an example given its cross-cutting importance, the EU should fully embrace the role of ‘agenda-shaper, connector, coordinator and facilitator within a networked web of players’ by investing in multistakeholder initiatives and, together with the Member States, showing coordinated political leadership in this area. The EU, furthermore, needs to take its internal normative innovations (such as the “right to be forgotten”) to the global stage, where they can serve as inspiration to other actors. It should also use regional approaches and coalitions of like-minded countries as building blocks for working towards a global consensus. In addition, the EU should bolster its credibility as a cyber power by capacity-building, both within the EU Member States and third countries, to fight criminal activities and strengthen cooperation between law enforcement agencies. Capacity-building as part of a ‘joined-up approach’ in the case of the SDGs For SDGs to be progressively realized through ‘joined-up’ EU action, they need to be translated and concretized into measurable goals, which should be pursued through already existing policies and strategies and be taken into account during the framing of new ones. Moreover, the EU should invest, in tandem with the Member States, in communicating to the public that the SDGs are a global commitment with implications, both positive and negative, in the daily lives of citizens. For the EU, the most important next step is to translate the EUGS into prioritized and coherent sub-strategies with a view to maintaining the SDGs as a central element of the follow-up of the EUGS. The Global Strategy will remain the core guidance for EU external action for years to come. However, the period until the first yearly progress report in June 2017 will be crucial for establishing the traction and first concrete results produced by the Strategy. As the calendars of the EU institutions and Member State policymakers are filling up with more milestones for its implementation, existing sectorspecific strategies will be updated and new ones developed. Implementing the Global Strategy will be a momentous endeavor by any standard, both for the EU and its Member States. How well they will work together, use their resources, build political momentum and voice their common message will ultimately determine the role of the EU in the world. Show less
