Suchergebnisse

The Organisation for Economic Co-operation and Development (OECD)'s Inclusive Framework is considering a two-pillar approach on taxing the digital economy. Preliminary estimates about the impact of its recommendations show a modest increase in corporate income tax collection, the benefits of which are expected to go mostly to the developed countries. At the same time, there is a rise in national measures on taxing the digital economy, a move spurred by the onset of the COVID-19 pandemic. This is also fully within the rights of countries under international law, despite labels of 'unilateralism'. This research paper highlights the direct tax measures being taken by various countries and finds three key approaches to tax the digital economy: (1) digital service taxes; (2) nexus rules based on significant economic presence ;(3) withholding tax on digital transactions.

During the COVID-19 outbreak in Hubei Province, People's Republic of China (PRC), infectious medical waste increased by 600% from 40 tons per day to 240 tons per day. This quickly overwhelmed existing medical transport and disposal infrastructure around hospitals. Other countries will face similar challenges. It is critical that additional waste management systems are put in place to help reduce the further spread of COVID-19 and the emergence of other diseases. To support its developing member countries, the Asian Development Bank (ADB) has compiled the following list of considerations and recommendations to enable governments to rapidly respond to these unprecedented challenges.

El Marco Inclusivo de la Organización de Cooperación y Desarrollo Económicos (OCDE) está considerando un enfoque de dos pilares en relación con el cobro de impuestos sobre la economía digital. Las estimaciones preliminares acerca de la repercusión de sus recomendaciones indican un modesto incremento en la recaudación de impuestos sobre la renta de las sociedades, cuyos beneficios se prevén que se dirijan principalmente a los países desarrollados. Al mismo tiempo, están proliferando las medidas nacionales en materia de cobro de impuestos sobre la economía digital, un cambio estimulado por el comienzo de la pandemia de COVID-19. Los países también tienen plenos derechos a aplicarlas en virtud del derecho internacional, pese a las etiquetas de "unilateralismo". En este documento de investigación se ponen de relieve las medidas en materia de impuestos directos que están adoptando diversos países y se exponen tres enfoques fundamentales con respecto al cobro de impuestos sobre la economía digital: 1) impuestos sobre los servicios digitales; 2) normas sobre un nexo en base a una presencia digital significativa; y 3) retenciones en origen sobre las transacciones digitales.

Over the past decades, Turkish economic growth was fueled by availability of credit. A potential credit starvation poses a significant risk for the private sector, which has been the main beneficiary of the last decade. In order to avoid a long recovery, which is typical for recessions accompanied by debt overhangs, Turkey needs to have banks resume lending. This doesn't seem possible given the at-limit sources and unattractive profitability of the banking sector. Therefore, troubled assets on bank balance sheets need to be cleared with timely and competent action. Naturally, this could work only if accompanied with a rational, predictable and market-friendly macroeconomic framework and certain regulatory/ judiciary support. The public-private partnership approach to deal with distressed assets advocated in this paper would (i) support private sector (employment, commercial capacity, value chains around certain firms) while improving its competitiveness (elimination of zombies, creating at scale firms); (ii) enable banking system to resume lending thanks to released capital; (iii) use taxpayer funds effectively through an independent, transparent and performance-oriented vehicle; (iv) mobilize foreign funding resources; and (v) send a strong positive signal to the broader market. Enough experience on distressed asset relief programs has been accumulated by EBRD and IFC in the aftermath of the global crisis.

The challenging geography and poor infrastructure of many Pacific nations mean digital financial services (DFS) are a particularly effective means of enhancing financial inclusion in the region. However, a number of major challenges confront DFS in the Pacific, including the establishment of reliable agent networks and the building of sufficient consumer trust in DFS for it to become a viable payments channel. This report examines the current use of DFS in the Pacific, analyzes the issues that need to be addressed, and provides recommendations for increasing financial inclusion in the region.

On the African continent, the usage of mobile money, an innovative, new form of financial service, is expanding rapidly. According to the World Bank's,1 Global Findex Database 2014, 13 countries with the highest user bases in proportion to the population (>10%) were all located in sub-Saharan Africa. Mobile money, a typical model of FinTech industry, is regarded as a practical alternative to the classical banking system. Due to the minimal requirements for its financial service infrastructure, mobile money services are expanding rapidly across developing countries. The widespread usage of mobile money services in Africa is viewed as a meaningful progress in financial innovation in that the service was formed on the back of local demand. The companies distributing the service in this case took a bottom-up approach in developing the platform. The new service, now expanding from developing countries to well developed countries, shows how innovative solutions to a local problem could engender a completely new type of service that could be applied globally. Therefore, we need to assess the current usage pattern of the service and try to understand its impact on the consumer banking service in Africa and beyond.

Das Jahrbuch Ganztagsschule nimmt in diesem Jahr die gelebte Praxis, die Entwicklungsmöglichkeiten und die Potentiale von Ganztagsschule in den Blick. Im Fokus stehen die konzeptionelle Planung der ganztägig angelegten Schule, der gestalterische Prozess der Umsetzung und die kritische Bettachtung des Praktizierten. So unterschiedliche Beiträge wie z.B. zur "Ganztagsschule als kreativem Feld", zu den Konzepten der "rhythmisierten Lernzeit" und des Lernorts "Scheib-Lesezentrum" belegen, welche vielfältigen Möglichkeiten es gibt, den erweiterten Zeitrahmen für innovative und schülerorientierte Ansätze zu nutzen. Weitere Themen [sind]: Berichte aus Brandenburg, Hamburg, Mecklenburg-Vorpommern und Sachsen; pädagogische Grundlagen; Praxisberichte: Realschule, Gesamtschule, Gymnasium, Hausaufgaben, Kooperation mit Jugendarbeit; Wissenschaft und Forschung; Nachrichten; Buchbesprechungen. (DIPF/Orig.)