Report 2021, No. 5
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Dof Paarup Aftenskole 2012–13
dof paarup aftenskole 2012–13 Bevægelse Bolbro Brugerhus Børn og juniorer Den Ny Kunstskole Handicapundervisning Hus og have Håndarbejde Håndværk IT og foto Kor og orkestre Litteratur, kunsthistorie m.m. Madlavning Musik Sprog Sundhed, helbred og selvværd Syning DOF Paarup Aftenskole 6613 0082 1 www.paarupaftenskole.dk kultur & debat Bangladesh under påskud af at være tøjindkøber, Kultur & debat og spændingen ved at tage på natlig harpunjagt Velkommen med gode venner, og en hel masse hajer. Mikkel bliver ofte mødt med sætningen: ”Hvor er DOF Paarup Aftenskole byder med dette program velkommen til du heldig sådan at kunne rejse rundt”. Ja, men det en ny aftenskolesæson. Rejser i 51 lande er ikke helt den fulde sandhed! For alle rejser har ved Mikkel Beha sine omkostninger, og kræver et stort forarbejde Programmet byder som sædvanlig på en mængde nye kursustil- for at kunne lykkes. bud, ”gamle kendinge”, foredrag, debatarrangementer, koncer- Aftnen rummer mulighed for spørgsmål til – og ter, udstillinger og meget mere. debat med Mikkel Beha. (2003) Tirsdag 6. november kl.19.00 Vi håber der er noget i sæsonens vifte af undervisnings- og kul- TRE-FOR Park, Højstrupvej 7. turtilbud, der vækker din interesse. Pris 145 kr. Samtale om cykling ved Jørgen Leth og Rolf Sørensen Paarup Aftenskole fylder 50 år det vil vi gerne fejre ved en uformel ”havefest” fredag 31. august 2012 kl. 14 - 17 Da Mikkel var 6 måneder gammel købte hans mor på Pakhusgården 18 (Rugårdsvej 101), Odense C og far Nordkaperen sammen med nogle venner, og dermed var hans skæbne, så at sige, besejlet. Siden da har Mikkel besøgt 51 lande rundt om i Det vil glæde os meget at se deltagere, undervisere, kolleger, verden. -
EU: SAMMEN HVER for SIG? Pandemiens Første År
SAMFUNDS TANKER EU: SAMMEN HVER FOR SIG? PANDEMIENS FØRSTE ÅR EU: SAMMEN HVER FOR SIG? PANDEMIENS FØRSTE ÅR Redigeret af Vibe Termansen Tidligere udkommet i serien: Samfundstanker 1: Hvad vil vi med bankerne? Samfundstanker 2: Er fri bevægelighed EU’s fremtid? Samfundstanker 3: Sikkerhed i et åbent Europa Samfundstanker 4: Kan EU redde klimaet? Samfundstanker 5: Hvordan demokratiserer vi EU? Samfundstanker 6: Hvem skal betale skat? Samfundstanker 7: Kan EU skabe fred i verden? Samfundstanker 8: Er der arbejde til alle i fremtidens EU? Samfundstanker 9: Vælgerens håndbog i EU Samfundstanker 10: EU-valgets ti store spørgsmål Samfundstanker 11: Skal hele Balkan med i EU? Samfundstanker 12: Har EU råd til fremtiden? Samfundstanker 13: Kan EU sikre retsstaten? Samfundstanker 14: EU's Green Deal Samfundstanker 15: Hjælp dem i nærområderne? EU: Sammen hver for sig? Pandemiens første år SAMFUNDSTANKER 16 Tekst: Rasmus Nørlem Sørensen, chefanalytiker og sekretariatsleder i DEO Staffan Dahllöf, EU-korrespondent Tina Mensel, projektleder i DEO Kirstine Ottesen, journalist Zlatko Jovanovic, Balkan-ekspert og stedfortrædende chef i DEO International Vibe Termansen, analytiker i DEO Redaktør: Vibe Termansen Ansvarshavende chefredaktør: Rasmus Nørlem Sørensen Layout og tryk: Notat Grafisk Udgiver: DEO med støtte fra Europanævnet Marts 2021 ISBN: 978-87-94125-06-2 DEO står for Demokrati i Europa Oplysningsforbundet. Vi er et åbent oplysnings- fællesskab, som arbejder ud fra idéen om, at demokrati kræver deltagelse. DEO understøtter sit folkeoplysende arbejde med udgivelser. Det er, som denne, små bøger om aktuelle problemstillinger. Fællestitlen er ”Samfundstanker”. Bøgerne kan bestilles på DEO's hjemmeside www.deo.dk Som medlem af DEO får man bøgerne tilsendt gratis på udgivelsesdagen. -
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5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) TAX TRANSPARENCY – AN ANALYSIS OF THE LUXLEAKS FIRMS Johannes Manthey University of Würzburg, Würzburg, Germany Dirk Kiesewetter University of Würzburg, Würzburg, Germany Abstract This paper finds that the firms involved in the Luxembourg Leaks (‘LuxLeaks’) scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control group of large multinational companies. The panel dataset covers the years from 2001 to 2015 and comprises 19,109 observations. The LuxLeaks firms appear to engage in higher levels of discretionary earnings management measured by the variability of net income to cash flows from operations and the correlation between cash flows from operations and accruals. The LuxLeaks sample shows a lower analyst coverage, lower willingness to switch to IFRS and a lower Big4 auditor rate. The difference in difference design supports these findings regarding earnings management and the analyst coverage. The analysis concludes that the LuxLeaks firms are less transparent and infers a relation between corporate transparency and the engagement in tax avoidance. The paper aims to establish the relationship between tax avoidance and transparency in order to give guidance for future policy. The research highlights the complex causes and effects of tax management and supports a cost benefit analysis of future tax regulation. Keywords: Tax Avoidance, Transparency, Earnings Management JEL Classification: H20, H25, H26 1. Introduction The Luxembourg Leaks (’LuxLeaks’) scandal made public some of the tax strategies used by multinational companies. -
Det Kommercielle Byliv I Odense Kommune
JULI 2018 ODENSE KOMMUNE DET KOMMERCIELLE BYLIV I ODENSE KOMMUNE TAL OG ANALYSER ADRESSE COWI A/S Visionsvej 53 9000 Aalborg TLF +45 56 40 00 00 FAX +45 56 40 99 99 WWW cowi.dk JULI 2018 ODENSE KOMMUNE DET KOMMERCIELLE BYLIV I ODENSE KOMMUNE TAL OG ANALYSER PROJEKTNR. DOKUMENTNR. A101059 1 VERSION UDGIVELSESDATO BESKRIVELSE UDARBEJDET KONTROLLERET GODKENDT 1.0 4. juli 2018 Rapport KRBR FRSR KRBR DET KOMMERCIELLE BYLIV I ODENSE KOMMUNE – TAL OG ANALYSER 5 INDHOLD 1 Indledning 6 2 To geografiske opdelinger er anvendt 8 3 Befolknings- og bygningsanalysen 12 3.1 Befolknings- og bygningsanalysen for centerstrukturen 12 3.2 Befolknings- og bygningsanalysen for byudviklingsmodellen 32 4 Detailhandelsanalysen 48 4.1 Detailhandelsanalysen for hele kommunen 48 4.2 Detailhandlen set på centerstrukturen 59 4.3 Detailhandlen set på byudviklingsmodellen 92 5 Analyse af serviceerhvervene 102 5.1 Serviceerhvervene set for hele kommunen 102 5.2 Serviceerhvervene set på centerstrukturen 104 5.3 Servicevirksomhederne set på byudviklingsmodellen 113 6 DET KOMMERCIELLE BYLIV I ODENSE KOMMUNE – TAL OG ANALYSER 1 Indledning Det kommercielle byliv i Odense Kommune har som formål, at danne baggrund for og give inspiration til udvikling af de mange erhverv, der lever af kunder, der kommer ind fra gaden. Der er gennem mange år lavet detailhandelsanalyser i Odense Kommune. Den her gang har Odense Kommune som noget nyt valgt at se på både detailhandlen og på de mange andre erhverv, der bidrager til at skabe liv i byen, og som er vigtige erhverv, der skaber mange gode arbejdsplad- ser. De andre erhverv dækker et bredt spekter og omfatter f.eks. -
European Parliament Resolution of 26 March 2019 on Financial Crimes, Tax Evasion and Tax Avoidance (2018/2121(INI)) (2021/C 108/02)
C 108/8 EN Official Journal of the European Union 26.3.2021 Tuesday 26 March 2019 P8_TA(2019)0240 Report on financial crimes, tax evasion and tax avoidance European Parliament resolution of 26 March 2019 on financial crimes, tax evasion and tax avoidance (2018/2121(INI)) (2021/C 108/02) The European Parliament, — having regard to Articles 4 and 13 of the Treaty on European Union (TEU), — having regard to Articles 107, 108, 113, 115 and 116 of the Treaty on the Functioning of the European Union (TFEU), — having regard to its decision of 1 March 2018 on setting up a special committee on financial crimes, tax evasion and tax avoidance (TAX3), and defining its responsibilities, numerical strength and term of office (1), — having regard to its TAXE committee resolution of 25 November 2015 (2) and its TAX2 committee resolution of 6 July 2016 (3) on tax rulings and other measures similar in nature or effect, — having regard to its resolution of 16 December 2015 with recommendations to the Commission on bringing transparency, coordination and convergence to corporate tax policies in the Union (4), — having regard to the results of the Committee of Inquiry into money laundering, tax avoidance and tax evasion, which were submitted to the Council and the Commission on 13 December 2017 (5), — having regard to the Commission’s follow-up to each of the above-mentioned Parliament resolutions (6), — having regard to the numerous revelations by investigative journalists, such as the LuxLeaks, the Panama Papers, the Paradise Papers and, more recently, the cum-ex scandals, as well as the money laundering cases involving, in particular, banks in Denmark, Estonia, Germany, Latvia, the Netherlands and the United Kingdom, — having regard to its resolution of 29 November 2018 on the cum-ex scandal: financial crime and loopholes in the current legal framework (7), (1) Decision of 1 March 2018 on setting up a special committee on financial crimes, tax evasion and tax avoidance (TAX3), and defining its responsibilities, numerical strength and term of office, Texts adopted, P8_TA(2018)0048. -
Which Tax Havens Are the Most Central? Applying Social Network Analysis to Understand Firm Service Interactions
Financial Geography Working Paper Series – ISSN 2515-0111 Which tax havens are the most Financial Working Geography Paper central? Applying social network analysis to understand firm service interactions Rory Crofts & Thomas Sigler School of Earth and Environmental Sciences, The University of Queensland, [email protected], [email protected] November 2018 # 20 1 Financial Geography Working Paper Series – ISSN 2515-0111 Which tax havens are the most central? Applying social network analysis to understand firm service interactions Abstract Tax havens play an increasingly important role in the global financial system. Recent scholarship has focused on a number of interrelated aspects of tax havens, including the drivers of their formation, firm and industry based perspectives on taxation, corporate structures, and their geographical position within the global economy. This paper adopts a network-based approach to tax havens, focusing on the ‘interlocking’ services provided by local firms. It focuses specifically on how law firms in 15 global tax havens are networked through common tax-related legal services. The analysis suggests that there is a ‘rich club’ of jurisdictions whose tax-related services are broad and central to firm activity, namely in the European core of the Netherlands, Ireland and Luxembourg. Relating to the rich core are a number of cliques, including the ‘Bermuda Triangle’ of Bermuda, Cayman Island, and British Virgin Islands; the crown dependencies of Isle of Man, Jersey, and Guernsey; and Asian hubs of Singapore, Mauritius and Hong Kong. Ship registry hubs such as Panama, Liberia, and Cyprus were somewhat more peripheral to the network as specialization reduces the number of common services. -
Industrial Relations and Social Dialogue in the Age of Collaborative Economy (IRSDACE) National Report Germany
RESEARCH REPORT SERIES IZA Research Report No. 86 Industrial Relations and Social Dialogue in the Age of Collaborative Economy (IRSDACE) National Report Germany IZA Nikos Askitas Werner Eichhorst Benedikt Fahrenholtz Nicolas Meys Margard Ody OCTOBER 2018 Industrial Relations and Social Dialogue in the Age of Collaborative Economy (IRSDACE) National Report Germany Authors: Nikos Askitas (IZA) Werner Eichhorst (IZA, University of Bremen) Benedikt Fahrenholtz (IZA) Nicolas Meys (IZA) Margard Ody (IZA) IRSDACE National Report Germany Page 1 Table of Contents Table of Contents ................................................................................................................ 1 Figures .................................................................................................................................. 2 1 Introduction .................................................................................................................. 3 2 Work in the platform economy.................................................................................... 9 2.1 What is the current state of play on work in the platform economy? ............................ 9 2.2 What are the main challenges and impacts for workers? ........................................... 13 2.3 The Role of industrial relations and social dialogue in platform economy work .......... 17 3 Discourse, perceptions and experiences on work in the platform economy among established industrial relations actors, processes and outcomes ......... 22 3.1 Discourse, perceptions -
ESS9 Appendix A3 Political Parties Ed
APPENDIX A3 POLITICAL PARTIES, ESS9 - 2018 ed. 3.0 Austria 2 Belgium 4 Bulgaria 7 Croatia 8 Cyprus 10 Czechia 12 Denmark 14 Estonia 15 Finland 17 France 19 Germany 20 Hungary 21 Iceland 23 Ireland 25 Italy 26 Latvia 28 Lithuania 31 Montenegro 34 Netherlands 36 Norway 38 Poland 40 Portugal 44 Serbia 47 Slovakia 52 Slovenia 53 Spain 54 Sweden 57 Switzerland 58 United Kingdom 61 Version Notes, ESS9 Appendix A3 POLITICAL PARTIES ESS9 edition 3.0 (published 10.12.20): Changes from previous edition: Additional countries: Denmark, Iceland. ESS9 edition 2.0 (published 15.06.20): Changes from previous edition: Additional countries: Croatia, Latvia, Lithuania, Montenegro, Portugal, Slovakia, Spain, Sweden. Austria 1. Political parties Language used in data file: German Year of last election: 2017 Official party names, English 1. Sozialdemokratische Partei Österreichs (SPÖ) - Social Democratic Party of Austria - 26.9 % names/translation, and size in last 2. Österreichische Volkspartei (ÖVP) - Austrian People's Party - 31.5 % election: 3. Freiheitliche Partei Österreichs (FPÖ) - Freedom Party of Austria - 26.0 % 4. Liste Peter Pilz (PILZ) - PILZ - 4.4 % 5. Die Grünen – Die Grüne Alternative (Grüne) - The Greens – The Green Alternative - 3.8 % 6. Kommunistische Partei Österreichs (KPÖ) - Communist Party of Austria - 0.8 % 7. NEOS – Das Neue Österreich und Liberales Forum (NEOS) - NEOS – The New Austria and Liberal Forum - 5.3 % 8. G!LT - Verein zur Förderung der Offenen Demokratie (GILT) - My Vote Counts! - 1.0 % Description of political parties listed 1. The Social Democratic Party (Sozialdemokratische Partei Österreichs, or SPÖ) is a social above democratic/center-left political party that was founded in 1888 as the Social Democratic Worker's Party (Sozialdemokratische Arbeiterpartei, or SDAP), when Victor Adler managed to unite the various opposing factions. -
Monday December 18, 1995
12±18±95 Monday Vol. 60 No. 242 December 18, 1995 Pages 65017±65234 Briefings on How To Use the Federal Register For information on briefings in Washington, DC, see announcement on the inside cover of this issue. federal register 1 II Federal Register / Vol. 60, No. 242 / Monday, December 18, 1995 SUBSCRIPTIONS AND COPIES PUBLIC Subscriptions: Paper or fiche 202±512±1800 FEDERAL REGISTER Published daily, Monday through Friday, Assistance with public subscriptions 512±1806 (not published on Saturdays, Sundays, or on official holidays), by General online information 202±512±1530 the Office of the Federal Register, National Archives and Records Administration, Washington, DC 20408, under the Federal Register Single copies/back copies: Act (49 Stat. 500, as amended; 44 U.S.C. Ch. 15) and the Paper or fiche 512±1800 regulations of the Administrative Committee of the Federal Register Assistance with public single copies 512±1803 (1 CFR Ch. I). Distribution is made only by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC FEDERAL AGENCIES 20402. Subscriptions: The Federal Register provides a uniform system for making Paper or fiche 523±5243 available to the public regulations and legal notices issued by Assistance with Federal agency subscriptions 523±5243 Federal agencies. These include Presidential proclamations and For other telephone numbers, see the Reader Aids section Executive Orders and Federal agency documents having general applicability and legal effect, documents required to be published at the end of this issue. by act of Congress and other Federal agency documents of public interest. Documents are on file for public inspection in the Office of the Federal Register the day before they are published, unless THE FEDERAL REGISTER earlier filing is requested by the issuing agency. -
( Jc [RZ] W`C Rddrf]E ` ^VUZTR] Derww
( ) !"#$ +,-! !"#$" +$/'/+'0 *+,-. $+,12 2+#4! % ((' ( 44' & ( ' &' ( ( &'((() * % ( 8' ' & ' ' & % ' ' 5' 6 7 5 ,&, )./ ))0 !"#$ %&'($')')* ( 1 (2-, $$ # $ & their homes. This led to a ver- epidemic Diseases bal spat and the youths alleged- (Amendment) Ordinance, group of youths residing in ly pelted the police team with ending a clear message that 2020 manifests our commit- AKasaibada locality of Sadar stones and also scuffled with Sthere will be no compromise ment to protect each and every under Cantonment police sta- the cops who were outnum- on safety of the health workers healthcare worker who is tion attacked a team of cops on bered. One of the youths also fighting corona pandemic, the bravely battling Covid-19 on being asked to go back to their hit a constable on his nose. Government on Wednesday the frontline. “It will ensure homes on Wednesday morn- As the news of the clash brought an Ordinance by safety of our professionals. ing. spread, a large number of locals amending the Epidemic There can be no compromise A constable was injured in rushed towards the spot. On Diseases Act, 1897, which will on their safety,” he said. the attack even as there were seeing the mob, the cops called allow imprisonment from 6 Home Minister Amit Shah reports of stone-pelting. for additional force. When months to 7 years along with a and Health Minister Dr Harsh However, DCP (East) Somen senior officers learnt about the fine of up to 5 lakh for those Vardhan on Wednesday inter- Verma denied stone-pelting incident, they rushed a police found guilty of assaulting them. -
Wird Durch Die Lektorierte V Ersion Ersetzt
Deutscher Bundestag Drucksache 19/5282 19. Wahlperiode 26.10.2018 ersetzt. - wird durch die lektorierte Version Vorabfassung Schriftliche Fragen mit den in der Woche vom 22. Oktober 2018 eingegangenen Antworten der Bundesregierung Verzeichnis der Fragenden Abgeordnete Nummer Abgeordnete Nummer der Frage der Frage Achelwilm, Doris (DIE LINKE.) .................... 124, 125 Fricke, Otto (FDP) ................................................ 6, 50 Amtsberg, Luise (BÜNDNIS 90/DIE GRÜNEN) .... 43 Gabelmann, Sylvia (DIE LINKE.) ......................... 128 Bause, Margarete Gastel, Matthias (BÜNDNIS 90/DIE GRÜNEN) ................................ 69 (BÜNDNIS 90/DIE GRÜNEN) ............................. 134 Bellmann, Veronika (CDU/CSU) ........................... 126 Gehring, Kai (BÜNDNIS 90/DIE GRÜNEN) ......... 51 Beutin, Lorenz Gösta Gelbhaar, Stefan (DIE LINKE.) ................................. 119, 120, 121, 122 (BÜNDNIS 90/DIE GRÜNEN) ............................. 135 Brandenburg, Mario (Südpfalz) (FDP) ........... 164, 165 Göring-Eckardt, Katrin (BÜNDNIS 90/DIE GRÜNEN) ......................... 52, 53 Brandner, Stephan (AfD) .................................. 84, 113 Groß, Michael (SPD) ...................................... 154, 155 Brantner, Franziska, Dr. (BÜNDNIS 90/DIE GRÜNEN) .......................... 44, 85 Grundl, Erhard (BÜNDNIS 90/DIE GRÜNEN) ......................... 20, 21 Büttner, Matthias (AfD) ...................................... 14, 15 Hänsel, Heike (DIE LINKE.) ................................... 54 Buschmann, Marco, -
MNI POLITICAL RISK ANALYSIS-Catalonia Election
MNI POLITICAL RISK ANALYSIS-Catalonia Election Preview by Tom Lake The Spanish autonomous community of Catalonia goes to the polls on Sunday 14 February in a regional vote where the whole of Spain may feel the repercussions of the result. The election, held in controversial circumstances, is being bitterly fought between parties advocating Catalonia become an independent nation state and those that support it remaining part of a federal Spain. Main Takeaways: • Pro-independence parties seem likely to be in a situation where they win a majority of seats in the regional parliament, but do not win over 50% of the vote. This would complicate the pro-independence parties call for a legitimate referendum. • Even in the scenario the pro-independence parties win both a majority of seats and a majority of the vote, the prospect of the Spanish government in Madrid granting a legal referendum is vanishingly small. Catalonia remains an engine of Spanish growth, something Madrid cannot afford to lose any time soon. • Should the pro-independence parties win a majority there is no guarantee they go on to form a regional government. The leftist pro-independence ERC could end up in government with the pro-union PSC and the regionalist ECP in a broad coalition that crosses the independence divide but takes the region in a leftist policy direction. Background The previous regional election held in December 2017 took place two months after the illegal independence referendum, which saw a majority vote in favour of independence but turnout coming in at less than 50%. The vote also saw violent crackdowns on those participating in the polls from the security services, sparking mass protest and rioting.