Suchergebnisse

ABSTRACT
Commodity trade mispricing, especially the undervaluation of commodity exports, disproportionately harms low-income countries that depend on commodity exports for most of their export earnings. Such countries should (re)consider adopting rule-based pricing methods as a prescriptive alternative to transaction-based valuation systems. This article firmly grounds rule-based pricing in market parameters. It calls for a hybrid form of market-based price regulation in the framework of public–private models of supply chain governance, also integrating advice from independent experts. This article addresses this policy option within the parameters set by international law, considering state regulatory scope under international trade and tax law. It challenges the popular objection that prescriptive pricing methods breach international trade and tax rules. Instead, it emphasizes the complexity of any such legal assessment under international economic law.

Abstract
Background
Unsustainable production practices and increased demand for fish have aggravated negative social, ecological, and environmental impacts in fisheries and aquaculture. Measures to correct bad practices have mainly been introduced by private actors. However, there is increased demand for state intervention, particularly regarding trade regulations for fish and other agricultural products. Building on discussions about product differentiation through trade measures that favour sustainable products, this study looked at how sustainable and unsustainable fish has been distinguished in Switzerland. In interviewing experts in the fish trade and sales business in Switzerland, the research aimed at understanding the actors and forces that shape the concept of sustainable fish in the country.

Results
Three ways of product differentiation for sustainable fish by private actors were identified in Switzerland: ecolabels, "Swiss produce", and recommendations in the form of a "consumer guide for fish". Currently, price is the main constraint on consumption of sustainable products in the country. Defining "sustainable fish" is challenging and subject to interpretation. All existing measures to differentiate sustainable from unsustainable fish products in Switzerland have shortcomings, particularly in terms of discrimination and inclusiveness. Fish ecolabels play a key role in product differentiation, but experts believe that they fail to accommodate all aspects of sustainability.

Conclusion
Our findings imply that the Swiss state should play a more important role if it aims to fulfil the promise of article 104a of the Swiss Constitution, which seeks to foster sustainable production and cross-border trade relations that contribute towards this goal. Preferred trade treatment for sustainable fish products is a potential option to increase the production and consumption of sustainable fish. When designing measures for product differentiation, a careful choice is paramount to address sustainability in a holistic, inclusive, and transparent way and in order not to violate existing trade obligations. Due to similarities between the Swiss and other fish markets, we assume that governments in general and members of the European Union in particular must play an active role in shaping the definition and trade of sustainable fish products if they seek to comply with their sustainability commitments.

Illicit financial flows (IFFs) are broadly understood as cross-border transfers of funds that are illegally earned, transferred, and/or used. They stem from corruption, illicit trade, tax evasion, or tax avoidance and are associated with a considerable variety of methods that range in sophistication, including everything from smuggling of cash to exploiting tax loopholes or use of shell companies. Of particular concern for sustainability and development, IFFs can deprive vulnerable countries of much-needed foreign exchange and tax revenue, hindering the mobilization of domestic resources for development and causing wide-ranging societal harms. The present paper outlines some the most promising regulatory responses and policy innovations to curb IFFs. Our particular focus is on IFFs arising from commodity trade mispricing. However, several of the measures described could be used effectively against various types of IFFs, whether tax-related, corruption-related, or originating from transnational criminal activity. Our analysis considers a spectrum of policy options ranging from short-term to long-term interventions and varying in implementation complexity (Figure 1). We first consider some relatively uncontroversial short-term measures that could be implemented immediately (Section 1). The analysis then turns to policy options that could still be implemented in the short- to mid-term, but would require additional political and organizational efforts – and possibly establishment of new legal bases (Section 2). Finally, our analysis considers long-term structural reforms that would require concerted action at the multilateral level (Section 3). We distinguish between unilateral and multilateral options to curb IFFs as well as between "host" country measures, "home" country measures, and measures that would require transnational coordination. Emphasizing the revenue concerns of lower-income countries, particular priority is given to easy-to-administer rules that could be implemented by countries in the short- to medium-term and have direct, positive revenue impacts.

Background: Unsustainable production practices and increased demand for fish have aggravated negative social, ecological, and environmental impacts in fisheries and aquaculture. Measures to correct bad practices have mainly been introduced by private actors. However, there is increased demand for state intervention, particularly regarding trade regulations for fish and other agricultural products. Building on discussions about product differentiation through trade measures that favour sustainable products, this study looked at how sustainable and unsustainable fish has been distinguished in Switzerland. In interviewing experts in the fish trade and sales business in Switzerland, the research aimed at understanding the actors and forces that shape the concept of sustainable fish in the country. Results: Three ways of product differentiation for sustainable fish by private actors were identified in Switzerland: ecolabels, "Swiss produce", and recommendations in the form of a "consumer guide for fish". Currently, price is the main constraint on consumption of sustainable products in the country. Defining "sustainable fish" is challenging and subject to interpretation. All existing measures to differentiate sustainable from unsustainable fish products in Switzerland have shortcomings, particularly in terms of discrimination and inclusiveness. Fish ecolabels play a key role in product differentiation, but experts believe that they fail to accommodate all aspects of sustainability. Conclusion: Our findings imply that the Swiss state should play a more important role if it aims to fulfil the promise of article 104a of the Swiss Constitution, which seeks to foster sustainable production and cross-border trade relations that contribute towards this goal. Preferred trade treatment for sustainable fish products is a potential option to increase the production and consumption of sustainable fish. When designing measures for product differentiation, a careful choice is paramount to address sustainability in a holistic, inclusive, and transparent way and in order not to violate existing trade obligations. Due to similarities between the Swiss and other fish markets, we assume that governments in general and members of the European Union in particular must play an active role in shaping the definition and trade of sustainable fish products if they seek to comply with their sustainability commitments.

Transnationale Gouvernanz sucht internationale Unternehmenstätigkeiten einzubetten, das heisst zu regeln und zu legiti-mieren. Besonders wichtige und beispielhafte Instrumente sind hierfür die Sustainable Development Goals der UN Agenda 2030, die UN-Leitprinzipien für Wirtschaft und Menschenrechte sowie die OECD-Leitsätze für multinationale Unternehmen. Welches sind die langfristigen Entwicklungen im Wechselspiel von wirtschaftlicher Globalisierung und transnationaler Gou-vernanz? An welchem Punkt stehen wir heute? Welches sind die aktuellen und potenziellen Rollen von Politik und Wirtschaft in der Schweiz als Betroffene und Gestalter transnationaler Gouvernanz? Dies sind die Fragen, die das Grundlagenpapier aus einer historischen und rechtlichen Perspektive anhand der drei genannten Regelwerke zu beantworten versucht.

Transnationale Gouvernanz sucht internationale Unternehmenstätigkeiten einzubetten, das heisst zu regeln und zu legitimieren. Besonders wichtige und beispielhafte Instrumente sind hierfür die Sustainable Development Goals der UN Agenda 2030, die UN-Leitprinzipien für Wirtschaft und Menschenrechte sowie die OECD-Leitsätze für multinationale Unternehmen. Welches sind die langfristigen Entwicklungen im Wechselspiel von wirtschaftlicher Globalisierung und transnationaler Gouvernanz? An welchem Punkt stehen wir heute? Welches sind die aktuellen und potenziellen Rollen von Politik und Wirtschaft in der Schweiz als Betroffene und Gestalter transnationaler Gouvernanz? Dies sind die Fragen, die das Grundlagenpapier aus einer historischen und rechtlichen Perspektive, anhand der drei genannten Regelwerke zu beantworten versucht. ; Gertschen A, Bürgi Bonanomi E (2020) Kleiner Staat, grosse Unternehmen. Regeln für die wirtschaftliche Globalisierung und die Rolle der Schweiz. Swiss Academies Communications 15 (7).

Our primary claim in this paper is that the legal rules pertaining to transfer pricing in Ghana are potentially effective but there exists inherently weak links within the general tax system that may undermine success and sustainability. This predicament provides a little systemic muscle or institutional mechanism for the recovery and retention of revenue to the state. Multi-national corporate bodies have seen this as an economic valve to erode the efforts of the state in tax collection. This basic predicate of the paper is built on the idea that the legal tax regime in Ghana fails to adopt an approach to transfer pricing that recognizes the peculiar circumstances of the Ghana Revenue Authority (GRA) and also that the discretion the Commissioner General of the GRA has in such matters might be an avenue for abuse. This is exacerbated by weak human resource capacity of the institutions responsible for tax collection in the country and in particular, adequate trained personnel on transfer pricing are inadequate. Above all, there is lack of certainty in respect of the methodology usually deployed in the few selected cases for calculating the liability of a person on transfer pricing. There is no reliable database for comparables on the account of which taxpayers liability on transfer pricing are calculated. This gap sometimes leads to delays and arbitrary decisions on the part of tax officers. It is thus suggested that appropriate targeted legislative and administrative measures are required to bring the tax regime of Ghana on transfer pricing up to date and to facilitate efficiency in revenue mobilisation through effective tax administration in the country. It is also recommended that the Ghana should take a second look at its current transfer pricing methods and adopt a simplified approach that ensures a more effective use of resources.

"Illicit financial flows (IFFs) associated with commodity trade erode the tax base of resource-rich developing countries. Efforts to curb IFFs and reform taxation stumble over enhanced North-South tensions but remain crucial to helping poorer countries mobilise domestic resources for development. The 17th volume of International Development Policy examines this key part of the wider agenda to restore trust in the multilateral system, calling for a more transparent, effective and equitable trade and tax framework. Based on a six-year multidisciplinary research project encompassing academic institutions in commodity exporting and trading countries, its 24 authors offer a mix of theoretical and empirical contributions and discuss findings of macro- and micro-level studies. The book sheds new light on issues such as addressing push and pull factors through domestic and international policy measures, the preferences of key stakeholders for short-term fixes versus long-term policy reforms, and prescriptive approaches and other options to address tax base erosion in resource-rich developing countries. Contributors include: Ama A. Ahene-Codjoe, Angela A. Alu, Latdaphone Banchongphanith, Humberto Campodónico, Christian von Haldenwang, Adubea J. Hall, Philippe Le Billon, Victor S. Mariottini de Oliveira, Rahul Mehrotra, Armando Mendoza, Lucas Millán-Narotzky, Irene Musselli, Irma Mosquera Valderrama, Ekpen J. Omonbude, Agustin Redonda, Viriyasack Sisouphanthong, Latdavanh Songvilay and Abigail A. Tetteh"--

For millennia, humankind's food security and resilience were ensured by thousands of cultivated plant species, dozens of domesticated animal species, and the wider biodiversity from which they derive. But with the expansion of industrial agriculture and globalized standardized food systems, this long-running agricultural biodiversity has fallen steeply. Today, just three plant species account for half of all plant-based food calories,1 and only four animal species account for the vast majority of meat supplies.2 Looking ahead, restoring agrobiodiversity – the richness of what we cultivate, breed, consume, and conserve in the wild – is crucial to ensure resilient food systems against the backdrop of climate change. In particular, we must safeguard the livelihoods of the "guardians of agrobiodiversity": approximately 500 million small farms across the world – particularly those in the global South.3 This factsheet outlines causes and consequences of agrobiodiversity loss, areas of promise, and options for policy and research. ; Depuis des millénaires, la sécurité alimentaire et la résilience de l'humanité sont assurées par des milliers d'espèces de plantes cultivées, des dizaines d'espèces animales domestiquées et la biodiversité dont elles proviennent. Mais la mondialisation de l'agriculture industrielle et les systèmes alimentaires normés ont fait chuter l'agrobiodiver-sité:trois espèces végétales fournissent la moitié des calories végétales1 et quatre espèces animales produisent presque toute la viande.2 Il est donc crucial de restaurer l'agrobiodiversité – qui représente la richesse de ce que nous cultivons, élevons, consommons et protégeons dans la nature – afin de conserver des systèmes alimentaires résilients, dans un contexte de changement climatique. Il faut d'abord sauvegarder les conditions de vie des «gar-diens de l'agrobiodiversité», les quelques 500 millions de petites fermes dans le monde, surtout dans les pays du Sud.3 Cette fiche d'information définit les causes et conséquences de la perte d'agrobiodiversité, les domaines prometteurs et les opportunités pour les politiques et la recherche. ; Jahrtausendelang wurde die Ernährungssicherheit und Widerstandsfähigkeit des Menschen durch Tausende von Kulturpflanzensorten, Dutzenden von Haustierarten sowie durch die nicht direkt genutzte Biodiversität, gewähr-leistet. Die starke Ausweitung der agroindustriellen Landwirtschaft führte zu globalen, standardisierten Nahrungs-systemen. Damit einher ginge eine drastische Verringerung der Vielfalt von Pflanzensorten und Tierrassen in der Landwirtschaft. Heute liefern nur drei Pflanzenarten die Hälfte aller pflanzlichen Nahrungskalorien,1 und nur vier Tierarten sind an der Produktion des Grossteils der globalen Fleischversorgung beteiligt.2 Die Wiederherstellung der Agrobiodiversität – die Vielfalt dessen, was wir anbauen, züchten, konsumieren und in freier Wildbahn erhalten – ist von entscheidender Bedeutung, um widerstandsfähige Nahrungssysteme vor dem Hintergrund des Klimawandels sicherzustellen. Dabei gilt es, den «Hütern der Agrobiodiversität» - die rund 500 Millionen kleinen Landwirtschafts-betrieben auf der ganzen Welt, vor allem im globalen Süden3 - den Lebensunterhalt zu sichern. Dieses Faktenblatt beschreibt Ursachen und Folgen des Agrobiodiversitätsverlusts, und zeigt auf, welche Wege Politik und Forschung einschlagen könnten.