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Partnerships for the Goals
At the crossroads of climate change and global security
2014 Fiftieth anniversary of the group of 77 From unity diversity celebrating
Adolescent marriage crossroad or status quo?
Looking through conduit FDI in search of ultimate investors – a probabilistic approach
This paper presents a novel computational method to determine the distribution of ultimate investors in bilateral FDI stock. The approach employs results from the probabilistic theory of absorbing Markov chains. The method allows for the estimation of a bilateral matrix that provides inward positions by ultimate counterparts for over 100 recipient countries covering 95% of total FDI stock and including many developing countries. Reconstructing the global FDI network by ultimate investors enables a more accurate and complete snapshot of international production than do standalone bilateral FDI statistics. This has considerable implications for policymaking. It also provides more nuanced context to some contemporary developments such as the trade tensions between the United States China and others as well as Brexit.
Building worldwide expertise to detect and seize illegally traded wildlife
New security risks and challenges for consuls
Ensure access to affordable, reliable, sustainable and modern energy for all
End hunger, achieve food security and improved nutrition and promote sustainable agriculture
Fighting wildlife crime to end extreme poverty and boost shared prosperity
Conference diplomacy from Vienna to New York: A personal reflection
The journey of a dental surgeon into international education
The United Nations Convention on the Law of the Sea: Multilateral diplomacy at work
Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
Green spaces: An invaluable resource for delivering sustainable urban health
Pedaling a revolution
A Southern renaissance?
Home-country measures to support outward foreign direct investment: variation and consequences
The state especially in emerging economies plays a key role in influencing firm behaviour including outward foreign direct investment (OFDI). Often literature on the state’s influence on OFDI stresses direct state ownership. However the state can influence OFDI in several ways including policy support and subsidies; the literature has largely overlooked these effects. We build on key insights from the comparative capitalisms literature to put forward a series of propositions on how home-country measures – in both emerging and developed economies – to boost OFDI will influence inter alia the volume location and mode of firms’ investments abroad. We thus contribute to the literature by showing how government policies across a wide range of countries influence an important aspect of firm behaviour that has economic social and environmental implications.
Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues
The multilateral efforts led by the Organisation for Economic Cooperation and Development (OECD) to address base erosion and profit shifting (BEPS) have attracted much attention from tax policy makers practitioners and academics. In 2012 the OECD/G20 BEPS Project was launched to address BEPS through a range of international tax policy measures. A key part of the BEPS package was the Action 11 report which considered the fiscal and economic impacts of BEPS and produced an empirical estimate of the global corporate income tax (CIT) revenue losses arising from BEPS of between 4 per cent and 10 per cent of global CIT revenues. This research note highlights some of the data-related and methodological challenges facing researchers attempting to estimate the fiscal impacts of BEPS discusses some of the methodological approaches that have recently been applied to this end and provides a preview of the forthcoming release of the first edition of the OECD Corporate Tax Statistics.
Transfer pricing and state aid: The unintended consequences of advance pricing agreements
An advance pricing agreement (APA) is a formal arrangement between a tax authority and a multinational enterprise (MNE) in which the parties jointly agree on the MNE’s transfer pricing methodology estimated taxable income and tax payments for a fixed period thus reducing the likelihood of an income tax dispute. We argue that APAs which were developed by governments to solve MNE-state problems in one realm (international taxation of related party transactions) have had unintended consequences for both parties due to the spillover impacts of APAs into other policy realms. We explore this argument in the European Union state aid cases where in the context of competition policy APAs can be viewed as hidden discretionary policies that can be misused by lower-tier governments to attract or retain inward foreign direct investment by offering individual MNEs preferential tax treatment. Our paper contributes to this literature by analyzing the unintended consequences of APAs and recommending policy changes to reduce these negative spillovers.
The MDGs in Latin America and the Caribbean
IFAW: Will China say no to wildlife trade?
Conference diplomacy and the world’s growing commitment to sustainable development
The contribution of the german tertiary education system towards furthering the UNAI initiative
Ensure healthy lives and promote well-being for all at all ages
Make cities and human settlements inclusive, safe, resilient and sustainable
A comprehensive approach to combating the criminal networks behind environmental crime
Leveraging migration and remittances for development
The 2030 Agenda: Reducing All Forms of Violence
A New International Law of Security and Protection
Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
Ensure availability and sustainable management of water and sanitation for all
The early days of the group of 77
Two centuries of diplomatic interpreting: From top hat to short sleeves diplomacy
The use of conference diplomacy in conflict prevention
Conserve and sustainably use the oceans, seas and marine resources for sustainable development
Ensure sustainable consumption and production patterns
Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
The Charter of the United Nations and the challenges of the International Association of University Presidents
Act of creation: the OECD/G20 test of “value creation” as a basis for taxing rights and its relevance to developing countries
This paper examines the use of the “value creation” concept that plays a central role in current OECD/G20 and European Union taxation work as a way of determining the taxation rights of countries especially in the increasingly digitalised economy. It examines the likelihood of a consensus on whether it is an appropriate test particularly with a view to the interests of developing countries. It also notes the need for such countries to ensure that their “policy space” in corporate taxation that is based on the place of consumption is not unduly limited by these developments.
Establishing the baseline: estimating the fiscal contribution of multinational enterprises
Tax revenues from multinational enterprises (MNEs) are an important source of public finance in developing economies. The research and policy debate so far have mostly focused on the “missing” part i.e. the government revenues lost due to the tax avoidance practices of MNEs (Bolwijn et al. 2018). In this study we take a different but complementary approach looking at the taxes and other revenues actually paid by foreign affiliates of MNEs to developing-country governments. We present two alternative methodologies to estimate foreign affiliates’ fiscal contribution – the contribution method and the foreign direct investment (FDI) income method – and show that they lead to the same order of magnitude. The findings allow us to set a baseline for an informed discussion on tax avoidance by MNEs.
Preventing crisis and conflict: Women’s role in ongoing peace processes
This fall will mark 17 years since the adoption of United Nations Security Council resolution 1325 (2000) on women and peace and security. This agenda includes specific provisions for peace negotiations and agreements as does the 1979 Convention on the Elimination of All Forms of Discrimination against Women (CEDAW). While there have been achievements in women’s access to and participation in peace processes there is still much to be done. Unfortunately women continue to be largely excluded from participating in and mediating peace processes. As a result gender perspectives are absent from emergent peace agreements. This occurs despite the tremendous role that women play in promoting peace peaceful dialogue and ending hostilities in many armed conflicts. A 2012 UN Women study of 31 peace processes between 1992 and 2011 illustrates well this marginalization of women: only 4 per cent of signatories 2.4 per cent of chief mediators 3.7 per cent of witnesses and 9 per cent of negotiators were women.
Research methods in international business by Lorraine Eden, Bo Nielsen and Alain Verbeke
The ASEAN Institute for Peace and Reconciliation and its role in preventing crises
In addressing the question of the role of the ASEAN Institute for Peace and Reconciliation (AIPR) in preventing crises one must look beyond the confines of its mandate and examine the issue in practical albeit indirect terms. In so doing one should not separate the role of AIPR in preventing crises from the unique position afforded by its traditional governance structur.
At the nexus between reducing inequality and realizing global citizenship. Bristol: A global city
As a historic trading city Bristol United Kingdom has always looked outwards and connected globally. Of course we are not alone in this. In this globalized age all cities in the world interact with places beyond their national boundaries. But in Bristol we are set on understanding both the local and the global ensuring that a mentality of global citizenship brings increased equality across the whole of the city.
The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties?
The investment treaty network and the tax treaty network comprise more than 3000 treaties each. The provisions of these treaties generally are highly customized on the basis of the investment flows and economic interests of the contracting States. The number of treaties in force and their customization potentially turn the amendment of these treaty networks in their entirety into a cumbersome and long process. To modify the treaty networks in a swift and coordinated manner the investment treaty makers and the tax treaty makers almost contemporaneously developed the idea of implementing treaty changes through a single multilateral convention. On 10 December 2014 the United Nations adopted the Convention on Transparency in Treaty-based Investor–State Arbitration also known as the Mauritius Convention. In addition on 24 November 2016 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) commonly referred to as the Multilateral Tax Instrument was concluded under the aegis of the Organisation for Economic Co-operation and Development (OECD). The Mauritius Convention and the Multilateral Tax Instrument share the object and purpose of modifying an extensive number of treaties. However due to their novelty little research has been done until now on their common characteristics and differences. The article aims at filling this gap by comparing both multilateral conventions. It also aims at drawing lessons from the analysis of both multilateral conventions that might be of benefit for future modifications of an extensive number of treaties through a single instrument.
Poverty, malaria and the right to health
Transforming settlements in Africa
International tax, regulatory arbitrage and the growth of transnational corporations
This paper traces the history of international corporate taxation discusses how transnational corporations (TNCs) through their tax advisers have helped to shape the system and suggests that this is important in understanding the development of TNCs. It argues that a key competitive advantage of TNCs is their ability to exploit differences in corporate tax rules as a form of regulatory arbitrage which is facilitated by the inadequate coordination of those rules. It focuses on the divergence between the understanding in business economics and international studies that TNCs are unitary firms and the principle which has increasingly hardened in international tax rules especially on transfer pricing that the various affiliates of TNCs in different countries should be treated as if they were independent entities dealing with each other at arm’s length. It argues that this facilitates tax avoidance which is one of the strategies of the exploitation of regulatory differences or regulatory arbitrage which has contributed to the growth and oligopolistic dominance of large TNCs. While claiming that they merely obey the laws of each country where they do business TNCs have taken advantage of their global reach to mould laws and normative practices and develop structures taking maximum advantage of the loose coordination of global governance regimes.
The new urban agenda's road map for planning urban spatial development: Tangible, manageable and measurable
The relevance of soft infrastructure in disaster management and risk reduction
Sustainable urban energy is the future
The Post-Haiyan Shelter Challenge and the Need for Local, National and International Coordination
The Scope and Limits of Humanitarian Action in Urban Areas of the Global South
Global citizenship: Imagined destiny or improbable dream
It is increasingly likely that the graduates of American schools and universities either will supervise or be supervised by someone of a different ethnic national or racial background. It is also likely that the work of their employers and activities of their families will be influenced in profound ways by suppliers customers clients and others who are of a different cultural background. In addition in many parts of the world it is likely that neighbours or the schoolmates of their children will be of a different heritage. Thus we can expect that the lives of school and university graduates will be affected directly by an increasingly diverse society and interdependent world community.
Neighbours with different innovation patterns: The implications of industrial and FDI policy for the openness of local knowledge production
This article shows evidence that FDI policies during the catch-up process may leave a trace in the openness of innovation activities in latecomer economies based on a comparative analysis between the Republic of Korea and China. The past industrial policies of the Republic of Korea favoured creating local technological competence based on the transfer of foreign knowledge in codified form leading to a low level of global connection in local knowledge creation. By contrast Chinese policies encouraged the entrance of foreign firms in the Chinese market leading to a higher level of global interaction in innovation activities. Based on the findings the article presents policy recommendations and suggests avenues for future research.
Volunteer and Technical Communities in Humanitarian Response: Lessons in Digital Humanitarianism from Typhoon Haiyan
It's never too late to start running
Food security and the challenge of the MDGs
The demand for responsive architectural planning and production in rapidly urbanizing regions: The case of Ethiopia
Health and the MDGs
From the Millennium Summit to 2015
Protecting vulnerable populations from genocide
When the atrocities committed by Nazi Germany became apparent after the Second World War the consensus within the world community was that the United Nations Charter did not go far enough in defining the rights to which it referred and that those rights should be defined and enshrined in a new body of international law. The United Nations was determined to ensure that the terrible crimes of the Second World War would never be repeated. It was in fulfilment of this commitment that one day before the adoption of the Universal Declaration of Human Rights on 9 December 1948 the General Assembly adopted the Convention on the Prevention and Punishment of the Crime of Genocide. The adoption of the Convention was full of symbolism and reaffirmed the gravity of the crime it addressed. But it went beyond that. It demonstrated the commitment of the international community to ensure both the prevention of genocide and the punishment of its perpetrators when the crime could not be prevented. The Convention defined genocide as any particular offense committed with “intent to destroy in whole or part a national ethnical racial or religious group.”
The Millennium Campaign
Sustainable development goal for energy and information and communications technologies
World Humanitarian Summit: Addressing Forced Displacement
The Humanitarian Response to the 2015 Nepal Earthquake
Financing sustainable energy for all
Atomic power – Saving lives
Human rights, mass atrocity prevention and the United Nations security council: The long road ahead
The fiftieth anniversary of the International Covenant on Civil and Political Rights and the International Covenant on Economic Social and Cultural Rights both adopted in 1966 provides an opportune moment in history to review the progress on the issue of human rights promotion and examine the Security Council’s overall effectiveness in protecting human rights.
Multilingualism and global citizenship
We live in an interconnected world. It is an unquestionable fact. We cannot afford to deny the intricate ties that connect each and every one of our respective worlds. It is clear that despite our established borders cultures and languages do not and cannot exist entirely independently. The effects and repercussions of decisions made in one part of the world ripple throughout the rest of the planet and affect us all in one way or another. With this in mind we are made conscious of the immense responsibility held not just by our leaders but also by us as individual citizens. We ought to come to the realization that whatever duties and obligations we have towards our societies they inevitably carry considerable meaning and influence beyond our immediate surroundings.
Cities and security: Matters of everyday relations
Does tax drive the headquarters locations of the world’s biggest companies?
In recent years policy-makers have given paramount attention to “competitiveness” working to ensure that domestic economies attract investment jobs and tax revenues. Toward this end countries have steadily lowered corporate tax rates in an attempt to attract mobile international businesses. This paper discusses the desirability of this policy stance in light of data on the world’s biggest companies. Using Forbes lists of the top “Global 2000” companies over the period 2003–2017 the paper analyzes companies’ headquarters locations focusing on economic geographic and policy determinants. The paper then relates these findings to larger policy questions.
Sport can transform children's lives and the world
The MDGs in the African region
In the Face of 60 Million, We Must Engage
Women’s Participation in Transforming Conflict and Violent Extremism
Sport promoting human development and well-being: Psychological components of sustainability
“My child shall be protected”
The road to a sustainable energy future in Central America
Colleges and collegiality: An international imperative
Multilateral diplomacy and global citizenship
We are currently facing unprecedented challenges including continued conflicts increased violent extremism and obstacles to sustainable development such as extreme poverty gender and economic inequality refugees and internally displaced persons and climate change. These challenges are global in their scope and interwoven in nature.
The Future of Humanitarian Action
Working with strong service providers to address the urban water and sanitation challenge
The impact of renewable energy technologies on global energy efficiency
Fiftieth anniversary of the G-77
Settle the social debt owed to people
The Legacies of Armed Conflict on Lasting Peace and Development in Latin America
Play it forward: The untapped potential of sport to accelerate global progress towards gender equity
The voice of the majority : The role of the group of 77 in the UN General Assembly
Three lessons of peace: From the congress of Vienna to the Ukraine crisis
Stepping up efforts to reach the MDGs
Georgian rugby Unites to end violence against women and girls
Take urgent action to combat climate change and its impacts
Conference diplomacy at the United Nations and the advancement of indigenous rights
The Barça foundation: Sport in the service of social development
International mobility of students in Brazil
Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss
What type of citizenship education; What type of citizen?
The historic importance of G-77
The ingredients of prevention
The call for prevention of violence by United Nations Secretary-General António Guterres is both timely and essential for harmonious societies leading to a harmonious world. The reality is that the world is moving headlong in exactly the opposite direction. Before venturing into remedial pathways for giving teeth to the urgent appeal a survey of realities on the ground indicates not only the extent and depth of atrocities despoliation and deprivation but tends to confirm that these have crossed all humanitarian limits. This paper is focused on measures that allow for a glimpse of the light at the end of the tunnel.