DOCSLIB.ORG

Country Data-Namibia

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Country Data-Namibia Public Disclosure Authorized Poverty Alleviation with Sustainable Growth F X F . .. Public Disclosure Authorized .,~~~'....L. -. ;,'4!XIf..X. .. i. K Public Disclosure Authorized ' ~E,*X.... F4.s,}* .i '.S.....- V..a{{ -' ., ___j__ ,__ ,__._____. , Public Disclosure Authorized A WORLD BANK COUNTRY STUDY Namibia Poverty Alleviation with Sustainable Growth The World Bank Washington, D.C. Copyright i 1992 The International Bank for Reconstruction and Development/THE WORLD BANK 1818 H Street, N.W. Washington, D.C. 20433, U.S.A. All rights reserved Manufactured in the United States of America First printing August 1992 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing member coumtries and of its dialogues with the governments. Some of the reports are published in this series with the least possible delay for. the use of governments and the academic, business and financial, and development communities. The typescript of this paper therefore has not been prepared in accordance with the procedures appropriate to formal printed texts, and the World Bank accepts no responsibility for errors. The World Bank does not guarantee the accuracy of the data induded in this publication and accepts no responsibility whatsoever for any consequence of their use. Any maps that accompany the text have been prepared solely for the convenience of readers; the designations and presentation of material in them do not imply the expression of any opinion whatsoever on the part of the World Bank, its affiliates, or its Board or member countries concerning the legal status of any country, territory, city, or area or of the authorities thereof or concerning the delimitation of its boundaries or its national affiliation. The material in this publication is copyrighted. Requests for permission to reproduce portions of it should be sent to the Office of the Publisher at the address shown in the copyright notice above. The World Bank encourages dissemination of its work and will normally give permission promptly and, when the reproduction is for noncommercial purposes, without asking a fee. Permission to copy portions for classroom use is granted through the Copyright Clearance Center, 27 Congress Street, Salem, Massachusetts 01970, U.S.A. The complete backlist of publications from the World Bank is shown in the annual Index of Publications,which contains an alphabetical title list (with full ordering information) and indexes of subjects, authors, and countries and regions. The latest edition is available free of charge from the Distribution Unit, Office of the Publisher, Department F, The World Bank, 1818 H Street, N.W., Washington, D.C. 20433, U.S.A., or from Publications, The World Bank, 66, avenue d'Iena, 75116 Paris, France. ISSN: 0253-2123 Library of Congress Cataloging-in-Publication Data Namibia: poverty alleviation with sustainable growth. p. cm. - (World Bank country study) ISBN 0-8213-2182-X 1. Namibia-Economic conditions. I. Series. HC940.N365 1992 338.96881-dc2O 92-23414 CIP Preface This report is based on UNDP-financed economic provided by Ms. Noemi Dacanay and the support staff missions that visited Namibia between September and of AF6IE. Messrs. David Cook (AF6IE) and Stephen November 1990. Mission members included Pedro Denning (AF6DR) are the managing Division Chief Belli (mission chief and principal author), Maria Teresa and Department Director. Benito (economist), Joy de Beyer (health economist), The mission also benefitted from valuable Hjordis Bierman (fiscal economist), Francis Christy information provided by the UNDP resident mission in (fisheries economist), Alan Dock (education expert), Namibia, the ILO, UNICEF, and Prof. Chris Tapscott. Edward Echeverria (housing expert), Nancy Gillespie As indicated in UNDP Project Document NAM/90/ (economist), Jeffrey Gimbel (public health specialist), 002, dated March 2, 1990, the major objectives of the Roger Hay (agricultural expert), Melanie Johnson report are to examine the structure and evolution of (financial expert), Armando Lago (transport economist), the economy and several key sectors, and recommnend Arturo Meyer (macroeconomist), Peter va'i, der Veen an economic development or rehabilitation strategy for (mining engineer), Shujie Yao (agricultural economist), the country, including investment priorities and the and BrigidaTuason (research assistant).Word processing main economic policy reforms needed to implement of the report was done by Ms. Nuria Plaza. Secretarial this strategy. support and additional word processing assistance was i;ii Abbreviations CCN Council of Churches in Namibia CDM Consolidated Diamond Mines CHW Community Health Worker CMA Common Monetary Area DEA Department of Economic Affairs DFI Development Finance Institution DNE Department of National Education FNDC First National Development Corporation GFI Government Finance Institution HIV Human Immunodeficiency Virus ICSEAF International Commission for Southeast Atlantic Fisheries MLGH Ministry of Local Government and Housing MME Ministry of Mines and Energy MOHSS Ministry of Health and Social Services NBC Namibia Broadcasting Company NBIC National Building Investment Corporation NGO Non-government Organization NIED National Institute for Education Development NISER Namibia Institute for Social and Economic Research PHC Primary Health Care PLAN People's Liberation Army of Namibia RBSA Reserve Bank of South Africa RIDP Southern African Regional Industrial Development Program RSA Republic of South Africa SACU Southern Africa Customs Union SWABOU Southwest Africa Building SWAPO Southwest Africa People's Organization SWATF Southwest Africa Territorial Forces SWAWEK Southwest Africa Water and Electricity Corporation UNDP United Nations Development Program UNTAG United Nations Transition Assistance Group WFP World Food Program Currency Equivalents 1990: 1 Rand = 0.39 US$ 1 US$ = 2.57 Rands iv Contents CouIitry Data xiii Summary xv 1. The Economy and the People I Overview 1 Population 1 Links with South Africa 1 Transport Infrastructure 2 GDP and Per Capita GDP 2 Sectoral Contributions to GDP 2 Mining 2 Agriculture 3 Fisheries 4 Industry 4 The People: Poverty Profile 4 Population Overview 4 How Serious Is the Poverty Problem? 5 Who Are the Poor? S Sources of Income and Income Distribution S Social Indicators 6 Health 6 Education 6 Water and Sanitation 7 Housing 8 Vulnerable Groups 8 Notes 9 2. Recent Economic Developments 11 Macroeconomic and Sectoral Trends 11 Overall Economic Growth 11 Mining 11 Agriculture 12 Expenditures 14 Consumption 14 Investment 14 v Balance of Payments 14 Employment 15 Labor Force 15 Characteristics of the Unemployed 15 Recent Employment Trends and Prospects 16 Wage and Salary Structure 16 Unskilled Wage Trends 16 Economic Segmentation 16 Labor Market Segmentation 17 Winners and Losers During the 1980s 18 The Government's Economic Challenges 18 Reactivating Growth 19 Restraining and Redirecting Public Expenditures 19 Reducing Poverty 19 Creating Employment 20 Notes 20 3. Fiscal Policies 21 Introduction 21 Structure of the Non-Financial Public Sector 21 Recent Fiscal Performance: A Summary 22 Central Government 22 Revenues 22 Expenditures 23 Financing the Deficit 23 Central Government Performance for 1990/91 and Budget for 1991/92 23 The Dual Challenge of Improving Equity and Efficiency 24 Prospects for Own Revenues 25 Donor Funding: Rand and Non-Rand Borrowing Policies 26 Expenditures 26 Fiscal Policy Recommendations 28 Notes 29 4. Mining 30 Structure and Composition of the Sector 30 Large-scale Operations 30 Medium and Small-scale Operations 30 Recent Performance 30 Growth Potential 31 Suggestions for Strengthening the Business Environment 32 Mining Legislation 32 Mining Taxation 32 Government Services 33 5. Agriculture 35 Introduction 35 Resource Base 36 Water 36 Land 37 Recent Performance 37 vi The Policy Environment for Commercial Farmers 37 Pricing Policies 37 Credit 39 'Institutional Support and Policy Environment for Communal Area Farmers 39 Food Security 40 Land Reform 41 Recommendations 42 Marketing Channels 42 Transport Infrastructure 42 Small-holder Credit 42 Research and Extension 43 Water Development 44 User Fees for Land and Water 44 Institutional Reforms 45 Notes 46 6. Fisheries 47 Introduction 47 Resource Base 47 Biological Limits for the Short to Medium Term 47 Conceptual Framework 48 Policy Options for Inshore Fisheries 49 Management Measures 49 The Allocation of Rights 50 Extraction of Economic Rents 50 Policy Options for Offshore Fisheries 51 Maximizing Economic Revenues 51 Access Arrangements Si Duration of Agreements 51 Conclusions 51 7. Manufacturing Industry 53 Introduction 53 The Institutional Setup in the RSA 53 SACU 53 The Regional Industrial Development Program 54 The General Export Incentives Scheme SS Interim Policy Recommendations 55 Notes 56 8. Financial Sector 57 The Financial System 57 Financial Sector Developments 58 Equity Issues 59 Efficiency Issues 60 Interest Rate Structure 60 Costs of Intermediation 60 Capital Adequacy 61 Transition Issues 61 A Strategy for Financial Sector Development 62 vii Objectives for Financial Sector Development 62 Improving Equity and Expanding the System 62 Improving Efficiency 63 Notes 63 9. Health 64 Determinants of Health 64 The Health Care System 64 Government Health Services 64 The Private Sector 65 System Effectiveness 65 System Efficiency 66 System Extensiveness 66 System Equity
Load more

Recommended publications
  • A/HRC/23/36/Add.1
    United Nations A/HRC/23/36/Add.1 General Assembly Distr.: General 17 May 2013 Original: English Human Rights Council Twenty-third session Agenda item 3 Promotion and protection of all human rights, civil, political, economic, social and cultural rights, including the right to development Report of the Special Rapporteur on extreme poverty and human rights, Ms. Magdalena Sepúlveda Carmona Addendum Mission to Namibia (1 to 8 October 2012)* ** Summary The Special Rapporteur on extreme poverty and human rights carried out a mission to the Republic of Namibia from 1 to 8 October 2012, in accordance with Human Rights Council resolutions 8/11 and 17/13. In the present report she presents her findings and recommendations regarding the protection and promotion of the rights of people living in poverty and social exclusion in Namibia. The report recognizes the immense levels of inequality that existed at independence as a legacy of colonial rule. While acknowledging the compounded challenges faced by Namibia – including limited institutional capacity, and the fact that Namibia has one of the world’s lowest population densities – it concludes that progress has not been fast enough. There are still unacceptable levels of inequality along the lines of gender, race, region, ethnicity and class. The report provides specific recommendations to ensure that policies and programmes reach the poorest of the poor, enabling them to enjoy their human rights on an equal basis with the rest of the population. * The summary of the present report is circulated in all official languages. The report itself, which is annexed to the summary, is circulated in the language of submission only.
    [Show full text]
  • Namibia a Violation of Trust
    AN OXFAM REPORT ON INTERNATIONAL RESPONSIBILITY FOR POVERTY IN NAMIBIA M Y First Published 1986 ©Oxfam 1986 ISBN 0 85598 0761 Printed in Great Britain by Express Litho Service (Oxford) Published by Oxfam 274 Banbury Road Oxford 0X2 7DZ United Kingdom This book converted to digital file in 2010 Acknowledgements My main thanks must go to all the Namibian people who generously gave their time and expertise to help with the research for this book, particularly Oxfam friends and partners. I am also grateful to the Overseas Development Administration, the Foreign & Commonwealth Office, the Catholic Institute for International Relations and the Namibian Support Committee for their assistance in providing information. Thanks are especially due for the time and advice given by all those who read and commented on the drafts. In particular, I am grateful to Richard Moorsom who helped with both research and editing, and to Justin Ellis, Julio Faundez, Peter Katjavivi, Prudence Smith, Paul Spray and Brian Wood. This book reflects the collective experience of Oxfam's work in Namibia over the past twenty-two years and I have therefore relied on the active collaboration of Oxfam staff and trustees. Sue Coxhead deserves special thanks for her help with research and typing. Finally, without the special help with childcare given by Mandy Bristow, Caroline Lovick and Prudence Smith, the book would never have seen the light of day. Susanna Smith March 1986 ANGOLA A M B I A 3*S^_5 Okavango Si Swamp .or Map 1: Namibia and its neighbours Map 2: Namibia B OTSWANA frontiers restricted areas 'homelands' tar roads AT LANTIC «~ other roads OCEAN railways rivers Luderi I capital city A main towns A mines: 1 TSUMEB copper/lead 2 ROSSING uranium 3 ORANJEMUNO diamonds Oranjemu Scale: 100 200 miles AFRICA Adapted from The Namibians, the Minority Rights Group report no.
    [Show full text]
  • Voluntary National Review
    IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS VOLUNTARY NATIONAL REVIEW TABLE OF CONTENTS LISTS OF ABBREVIATIONS ............................................................................................ 4 FOREWORD .........................................................................................................................5 EXECUTIVE SUMMARY ....................................................................................................6 INTRODUCTION .................................................................................................................9 NAMIBIA’S DEVELOPMENT CONTEXT AND THE SDGs ........................................10 ASSESSING THE MEANS OF IMPLEMENTATION OF SDGs ...................................11 Creating Ownership at all levels: ..................................................................................... 11 Alignment of SDGs with the National Vision and National Development Planning .......................................................................................................... 11 Institutional Mechanisms for SDG implementation, coordination, review and reporting .............................................................................................................. 11 Tracking Progress: Status of selected SDGs in Namibia .................................... 12 EVALUATING POLICIES AND STRATEGIES .............................................................. 43 CONCLUSION AND WAY FORWARD .......................................................................
    [Show full text]
  • Critical Geopolitics of Foreign Involvement in Namibia: a Mixed Methods Approach
    CRITICAL GEOPOLITICS OF FOREIGN INVOLVEMENT IN NAMIBIA: A MIXED METHODS APPROACH by MEREDITH JOY DEBOOM B.A., University of Iowa, 2009 A thesis submitted to the Faculty of the Graduate School of the University of Colorado in partial fulfillment of the requirement for the degree of Masters of Arts Department of Geography 2013 This thesis entitled: Critical Geopolitics of Foreign Involvement in Namibia: A Mixed Methods Approach written by Meredith Joy DeBoom has been approved for the Department of Geography John O’Loughlin, Chair Joe Bryan, Committee Member Date The final copy of this thesis has been examined by the signatories, and we find that both the content and the form meet acceptable presentation standards of scholarly work in the above mentioned discipline. iii Abstract DeBoom, Meredith Joy (M.A., Geography) Critical Geopolitics of Foreign Involvement in Namibia: A Mixed Methods Approach Thesis directed by Professor John O’Loughlin In May 2011, Namibia’s Minister of Mines and Energy issued a controversial new policy requiring that all future extraction licenses for “strategic” minerals be issued only to state-owned companies. The public debate over this policy reflects rising concerns in southern Africa over who should benefit from globally-significant resources. The goal of this thesis is to apply a critical geopolitics approach to create space for the consideration of Namibian perspectives on this topic, rather than relying on Western geopolitical and political discourses. Using a mixed methods approach, I analyze Namibians’ opinions on foreign involvement, particularly involvement in natural resource extraction, from three sources: China, South Africa, and the United States.
    [Show full text]
  • Namibia Deloitte Taxation and Investment Guides Contents
    Oil and gas taxation in Namibia Deloitte taxation and investment guides Contents 1.0 Summary 1 6.0 Transactions 4 6.1 Capital gains 4 2.0 Corporate income tax 1 6.2 Asset disposals 4 2.1 In general 1 6.3 Like-kind exchanges and 2.2 Rates 1 involuntary conversions 4 2.3 Taxable income 1 7.0 Withholding taxes 5 2.4 Revenue 2 7.1 Dividends 5 2.5 Deductions and allowances 2 7.2 Interest 5 • Leasehold costs 7.3 Royalties 5 • Geological and geophysical costs 7.4 Other 5 • Intangible drilling and development costs 7.5 Tax treaties 5 • Depreciation 8.0 Indirect taxes 5 • Depletion 8.1 Value added tax, goods and 2.6 Losses 3 services tax, and sales and use tax 5 2.7 Foreign entity taxation 3 8.2 Import, export, and customs duties 6 3.0 Other corporate income tax 3 8.3 Excise tax 6 3.1 Additional profits taxes 3 8.4 Stamp tax 6 3.2 State taxation 3 8.5 State and municipal 6 3.3 Municipal taxation 3 9.0 Other 7 4.0 Tax incentives 3 9.1 Choice of business entity 7 4.1 Research and development 3 9.2 Foreign currency 7 5.0 Payments to related parties 4 10.0 Oil and gas contact information 8 5.1 Transfer pricing 4 5.2 Thin capitalization 4 5.3 Interest deductibility 4 Deloitte taxation and investment guides www.deloitte.com/taxguides Oil and gas tax guide Tax professionals of the member firms of Deloitte Touche Tohmatsu Limited have created the Deloitte International Oil and Gas Tax Guides, an online series that provides information on tax regimes specific to the oil and gas industry.
    [Show full text]
  • Worldwide Estate and Inheritance Tax Guide
    Worldwide Estate and Inheritance Tax Guide 2021 Preface he Worldwide Estate and Inheritance trusts and foundations, settlements, Tax Guide 2021 (WEITG) is succession, statutory and forced heirship, published by the EY Private Client matrimonial regimes, testamentary Services network, which comprises documents and intestacy rules, and estate Tprofessionals from EY member tax treaty partners. The “Inheritance and firms. gift taxes at a glance” table on page 490 The 2021 edition summarizes the gift, highlights inheritance and gift taxes in all estate and inheritance tax systems 44 jurisdictions and territories. and describes wealth transfer planning For the reader’s reference, the names and considerations in 44 jurisdictions and symbols of the foreign currencies that are territories. It is relevant to the owners of mentioned in the guide are listed at the end family businesses and private companies, of the publication. managers of private capital enterprises, This publication should not be regarded executives of multinational companies and as offering a complete explanation of the other entrepreneurial and internationally tax matters referred to and is subject to mobile high-net-worth individuals. changes in the law and other applicable The content is based on information current rules. Local publications of a more detailed as of February 2021, unless otherwise nature are frequently available. Readers indicated in the text of the chapter. are advised to consult their local EY professionals for further information. Tax information The WEITG is published alongside three The chapters in the WEITG provide companion guides on broad-based taxes: information on the taxation of the the Worldwide Corporate Tax Guide, the accumulation and transfer of wealth (e.g., Worldwide Personal Tax and Immigration by gift, trust, bequest or inheritance) in Guide and the Worldwide VAT, GST and each jurisdiction, including sections on Sales Tax Guide.
    [Show full text]
  • Namibia 2004 New BU Mich
    Copyright © August 2004 Government of the Republic of Namibia The results and content of this report may be reproduced in parts with acknowledgement of sources. Published by: The National Planning Commission Government Office Park Private Bag 13356 Windhoek Namibia Tel : 264 61 283 4111 Printed in Namibia by John Meinert Printing Design and layout by Ogilvy Namibia Photos courtesy of United Nations, Namibia Foreword Namibia was proud to serve as President of the UN General Assembly during the Millennium Summit in New York in 2000. The Summit was a landmark occasion that brought together an unprecedented number of nations to form a global consensus on the challenges facing humanity and, more importantly, on what needs to be done to overcome these challenges. The resulting Millennium Declaration, subsequently signed by all UN member states including Namibia, says: “We will spare no effort to free our fellow men, women and children from the abject and dehumanising conditions of extreme poverty, to which more than a billion of them are currently subjected. We are committed to making the right to development a reality for everyone and to freeing the entire human race from want.” The finalisation of this first report on Namibia’s national progress towards the Millennium Development Goals (MDGs) coincides with the launch of the country’s long-term Vision 2030, which will guide us towards a future of Prosperity, Harmony, Peace and Political Stability. The MDGs form a critical part of our nation’s efforts to monitor progress towards the realisation of this Vision. This report shows that since our Independence in 1990 we have made many great achievements; for instance, in providing education and healthcare, water and sanitation, and managing our economic and natural resources.
    [Show full text]
  • Estimated Burden of Fungal Infections in Namibia
    Journal of Fungi Article Estimated Burden of Fungal Infections in Namibia Cara M. Dunaiski 1,* and David W. Denning 2 1 Department of Health and Applied Sciences, Namibia University of Science and Technology, 13 Jackson Kaujeua Street, Windhoek 9000, Namibia 2 National Aspergillosis Centre, Wythenshawe Hospital and the University of Manchester, Manchester M23 9LT, UK * Correspondence: cdunaiski@nust.na; Tel.: +264 61 207 2891 Received: 30 June 2019; Accepted: 13 August 2019; Published: 16 August 2019 Abstract: Namibia is a sub-Saharan country with one of the highest HIV infection rates in the world. Although care and support services are available that cater for opportunistic infections related to HIV, the main focus is narrow and predominantly aimed at tuberculosis. We aimed to estimate the burden of serious fungal infections in Namibia, currently unknown, based on the size of the population at risk and available epidemiological data. Data were obtained from the World Health Organization (WHO), Joint United Nations Programme on HIV/AIDS (UNAIDS), and published reports. When no data existed, risk populations were used to estimate the frequencies of fungal infections, using the previously described methodology. The population of Namibia in 2011 was estimated at 2,459,000 and 37% were children. Among approximately 516,390 adult women, recurrent vulvovaginal candidiasis ( 4 episodes /year) is estimated to occur in 37,390 (3003/100,000 females). Using a low international ≥ average rate of 5/100,000, we estimated 125 cases of candidemia, and 19 patients with intra-abdominal candidiasis. Among survivors of pulmonary tuberculosis (TB) in Namibia 2017, 112 new cases of chronic pulmonary aspergillosis (CPA) are likely, a prevalence of 354 post-TB and a total prevalence estimate of 453 CPA patients in all.
    [Show full text]
  • Monetary Policy Regime of Namibia: a Comparison with Hong Kong
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by KDI School Archives Monetary Policy Regime of Namibia: A Comparison with Hong Kong By Fenniyakweni Nangula Shangula THESIS Submitted to KDI School of Public Policy and Management in partial fulfilment of the requirements for the degree of MASTER OF PUBLIC POLICY 2011 Monetary Policy Regime of Namibia: A Comparison with Hong Kong By Fenniyakweni Nangula Shangula THESIS Submitted to KDI School of Public Policy and Management in partial fulfilment of the requirements for the degree of MASTER OF PUBLIC POLICY 2011 Professor Dongchul Cho II Abstract The purpose of this paper is to investigate the motivation of the application of a fixed peg exchange rate regime in Namibia and whether they are justified. The motivation for the topic springs from the fact that the 2008 Global Financial Crisis affected Namibia and her dominant partner, South Africa, differently and the monetary tools which Namibia could use to deal with the crisis were constrained because of the fixed exchange rate relationship with South Africa. Thus the question of whether Namibia should continue to exist in a fixed exchange rate relationship with South Africa was brought to the fore. The paper investigates the motives for maintaining the peg by exploring the historical context in which the regime was adopted and the current economic and political environment within which it operates. As the aim is to determine whether academic justifications for using a peg apply to Namibia, said justifications are explored. Furthermore, an investigation of the fixed peg exchange rate regime applied by Hong Kong is conducted, where the historical motivations for pegging the currency to that of the United States are explored as well as why the territory continues to use the same system up to the present.
    [Show full text]
  • Doing Business in Germany 2017
    Doing business in Germany 2017 Moore Stephens Europe PRECISE. PROVEN. PERFORMANCE. Doing business in Germany 2017 Introduction The Moore Stephens Europe Doing Business In series of guides have been prepared by Moore Stephens member firms in the relevant country in order to provide general information for persons contemplating doing business with or in the country concerned and/or individuals intending to live and work in that country temporarily or permanently. Doing Business in Germany 2017 has been written for Moore Stephens Europe Ltd by Moore Stephens Deutschland AG. In addition to background facts about Germany, it includes relevant information on business operations and taxation matters. This Guide is intended to assist organisations that are considering establishing a business in Germany either as a separate entity or as a subsidiary of an existing foreign company It will also be helpful to anyone planning to come to Germany to work and live there either on secondment or as a permanent life choice. Unless otherwise noted, the information contained in this Guide is believed to be accurate as of 1 September 2017. However, general publications of this nature cannot be used and are not intended to be used as a substitute for professional guidance specific to the reader’s particular circumstances. Moore Stephens Europe Ltd provides the Regional Executive Office for the European Region of Moore Stephens International. Founded in 1907, Moore Stephens International is one of the world’s major accounting and consulting networks comprising 276 independently owned and managed firms and 626 offices in 108 countries around the world. Our member firms’ objective is simple: to be viewed as the first point of contact for all our clients’ financial, advisory and compliance needs.
    [Show full text]
  • Doing Business in Germany 2018
    Doing business in Germany 2018 Moore Stephens Europe PRECISE. PROVEN. PERFORMANCE. Doing business in Germany 2018 Introduction The Moore Stephens Europe Doing Business In series of guides have been prepared by Moore Stephens member firms in the relevant country in order to provide general information for persons contemplating doing business with or in the country concerned and/or individuals intending to live and work in that country temporarily or permanently. Doing Business in Germany 2018 has been written for Moore Stephens Europe Ltd by Moore Stephens Deutschland AG. In addition to background facts about Germany, it includes relevant information on business operations and taxation matters. This Guide is intended to assist organisations that are considering establishing a business in Germany either as a separate entity or as a subsidiary of an existing foreign company. It will also be helpful to anyone planning to come to Germany to work and live there either on secondment or as a permanent life choice. Unless otherwise noted, the information contained in this Guide is believed to be accurate as of 1 August 2018. However, general publications of this nature cannot be used and are not intended to be used as a substitute for professional guidance specific to the reader’s particular circumstances. Moore Stephens Europe Ltd provides the Regional Executive Office for the European Region of Moore Stephens International. Founded in 1907, Moore Stephens International is one of the world’s major accounting and consulting networks comprising 271 firms independently owned and managed firms and 614 offices in 112 countries around the world. Our member firms’ objective is simple: to be viewed as the first point of contact for all our clients’ financial, advisory and compliance needs.
    [Show full text]
  • Symp 03 Book.Qxd
    POVERTY, INCOME INEQUALITY AND ECONOMIC DEVELOPMENT INCOME INEQUALITY POVERTY, BANK OF NAMIBIA 5TH ANNUAL SYMPOSIUM PUBLICATION 2003 Growth, Income Inequality and Poverty Reduction in Namibia Dr Anne Epaulard Economic Diversification, Income Inequality and Poverty Allevation in Namibia Dr S Wangwe Comments on ‘Economic Diversification, Income Inequality and Poverty Allevation’ in Namibia Mr R L Ritter Fiscal Policy, Income Inequality and Poverty Allevation in Namibia Dr O A Akinboade Comments on ‘Fiscal Policy, Income Inequality and Poverty Allevation in Namibia Research Department, Bank of Namibia Land Reform, Income Inequality and Poverty Allevation in Namibia Dr W Werner Comments on ‘Land Reform, Income Inequality and Poverty Allevation’ and ‘Lessons to be learned from other African Countries Land Reform processes’ Dr Sipho Sibanda 2003 POVERTY, INCOME INEQUALITY AND ECONOMIC DEVELOPMENT BANK OF NAMIBIA ANNUAL SYMPOSIUM 2003 POVERTY, INCOME INEQUALITY AND ECONOMIC DEVELOPMENT IN NAMIBIA Edited by Research Department Bank of Namibia ' Bank of Namibia All rights reserved. No part of this book may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording or by any information retrieval system, without permission in writing from the copyholder. Any person who does any unauthorised act in relation to this publication may be liable to criminal prosecution and civil claims for damages. Published by The Research Department of the Bank of Namibia P O Box 2882 Windhoek NAMIBIA ISBN: 99916-61-08-5 Printed by Solitaire Press, Windhoek, Namibia Poverty, Income Inequality and Economic Development in Namibia TABLE OF CONTENTS Preface and Overview . .1 Opening remarks, Tom Alweendo . .5 Growth, Income Inequality and Poverty Reduction in Namibia, Anne Apaulard .
    [Show full text]