Development Letter Draft
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
Read Ebook {PDF EPUB} Storm Over Indianenland by Billy Brand 70 Million in the Path of Massive Tropical Storm Bill As It Hits the Coast and Travels North
Read Ebook {PDF EPUB} Storm over indianenland by Billy Brand 70 Million in the Path of Massive Tropical Storm Bill as It Hits the Coast and Travels North. This transcript has been automatically generated and may not be 100% accurate. Historic floods in Louisiana, a tornado watch in upstate New York for the second time this week, and windshield-shattering hail put 18 million people on alert. Now Playing: More Severe and Dangerous Weather Cripples the Country. Now Playing: Naomi Osaka fined $15,000 for skipping press conference. Now Playing: Man publishes book to honor his wife. Now Playing: Hundreds gather to honor the lives lost in the Tulsa Race Massacre. Now Playing: Controversial voting measure set to become law in Texas. Now Playing: Business owner under fire over ‘Not Vaccinated’ Star of David patch. Now Playing: 7 presumed dead after plane crash near Nashville, Tennessee. Now Playing: Millions hit the skies for Memorial Day weekend. Now Playing: At least 2 dead, nearly 2 dozen wounded in mass shooting in Miami-Dade. Now Playing: Small jet crashes outside Nashville with 7 aboard. Now Playing: Millions traveling for Memorial Day weekend. Now Playing: Remarkable toddler stuns adults with her brilliance. Now Playing: Air fares reach pre-pandemic highs. Now Playing: Eric Riddick, who served 29 years for crime he didn't commit, fights to clear name. Now Playing: Man recovering after grizzly bear attack. Now Playing: US COVID-19 cases down 70% in last 6 weeks. Now Playing: Summer blockbusters return as movie theaters reopen. Now Playing: Harris delivers US Naval Academy commencement speech. -
I Community Perceptions and Adaptation to Climate Change In
School of Media, Culture and Creative Arts Department of Social Sciences and International Studies Community Perceptions and Adaptation to Climate Change in Coastal Bangladesh M. Mokhlesur Rahman This thesis is presented for the Degree of Doctor of Philosophy of Curtin University March 2014 i Dedicated to My parents ii Declaration To the best of my knowledge and belief this thesis contains no material previously published by any other person except where due acknowledgement has been made. This thesis contains no material which has been accepted for the award of any other degree or diploma in any university. Signature: ………………………………………………….. Date: ………1 January 2015…………………………………………. iii Acknowledgements The huge task of completing a doctoral thesis obviously demands the support and encouragement of many - from family, friends, and colleagues and more importantly from supervisors. Throughout my journey towards this accomplishment my wife Runa has been the great source of encouragement to fulfill the dream of my father who wanted to see all his children become highly educated but who died when I was in primary school. My mother who died at 101 in October 2013 allowed me to come to Australia in my effort to fulfill my father’s dream. My children were always considerate of the separation from my family for the sake of my study but were curious about what it could bring me at the end. Professor Bob Pokrant, my supervisor, all along has been a guide and often a critic of my quick conclusions on various aspects of the interim research findings. He always encouraged me to be critical while reaching conclusions on issues and taught me that human societies consist of people caught up in complex webs of socio- political relations and diverse meanings, which become ever more complex when we seek to embed those relations and meanings within coupled social ecological systems. -
Externalities in International Tax Enforcement: Theory and Evidence∗
Externalities in International Tax Enforcement: Theory and Evidence∗ Thomas Tørsløv (University of Copenhagen) Ludvig Wier (UC Berkeley) Gabriel Zucman (UC Berkeley and NBER) December 25, 2020 Abstract We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on transactions that shift profits to tax havens, and reducing the global tax payments of multinational companies. The predictions of our model are motivated and supported by the analysis of two new datasets: the universe of transfer price corrections conducted by the Danish tax authority, and new cross-country data on international tax enforcement. ∗Thomas Tørsløv: [email protected]; Ludvig Wier: [email protected]; Gabriel Zucman: [email protected]. We thank the Danish Tax Administration for data access and many conversations, the Editor, three referees, and numerous seminar and conference participants. Financial support from the FRIPRO program of the Research Council of Norway and from Arnold Ventures is gratefully acknowledged. The authors retain sole responsibility for the views expressed in this research. 1 Introduction Multinational firms can avoid taxes by shifting profits from high-tax to low-tax countries. A number of studies suggest that this profit shifting causes substantial losses of tax revenue (Criv- elli, de Mooij and Keen, 2015; Bolwijn et al., 2018; Clausing, 2016; Tørsløv et al., 2020). In principle, tax authorities in high-tax countries can attempt to reduce profit shifting by increas- ing the monitoring of intra-group transactions and enforcing more strongly the rules governing the pricing of these transactions.1 Why, despite the sizable revenue losses involved, does profit shifting nonetheless persist? This paper provides a novel answer to this question by studying the incentives faced by tax authorities. -
International Transfer Pricing and Tax Avoidance: Evidence from Linked Tax-Trade Statistics in the UK
International Transfer Pricing and Tax Avoidance: Evidence from Linked Tax-Trade Statistics in the UK Li Liu, Tim Schmidt-Eisenlohr, and Dongxian Guo International Monetary Fund, Federal Reserve Board, and LSE LSG (IMF, FRB&LSE) Tranfer Mispricing 1 / 23 Disclaimers This work contains statistical data from HMRC which is Crown Copyright. The research datasets used may not exactly reproduce HMRC aggregates. The use of HMRC statistical data in this work does not imply the endorsement of HMRC in relation to the interpretation or analysis of the information. The views expressed in this presentation are those of the authors and do not necessarily reflect the views of the IMF, its Executive Board, or IMF management. Nor do the views necessarily reflect the position of the Federal Reserve Board or the Federal Reserve System. LSG (IMF, FRB&LSE) Tranfer Mispricing 2 / 23 Introduction Profit shifting by multinational companies (MNC) is a large concern for policy makers Unilateral: implementation of various anti-avoidance rules; ”Google tax” in the UK (2015) and Australia (2016) Multilateral: the G20/OECD base erosion and profit shifting (BEPS) project Common strategies used by MNC to shift profits: Debt shifting Royalties and service fees Transfer mispricing Some well-known cases: Google, Apple, Starbucks, Pfizer often through intellectual property rights, licensing etc But there are also some well-known TP cases: e.g. Caterpillar LSG (IMF, FRB&LSE) Tranfer Mispricing 3 / 23 Transfer Mispricing: A Simple Example Manipulating prices of goods and services -
World Bank Document
LEARNING FROM DISASTER RESPONSE AND PUBLIC HEALTH EMERGENCIES THE CASES OF BANGLADESH, BHUTAN, NEPAL AND PAKISTAN Public Disclosure Authorized DISCUSSION PAPER NOVEMBER 2020 Rianna Mohammed-Roberts Oluwayemisi Busola Ajumobi Armando Guzman Public Disclosure Authorized Public Disclosure Authorized / Public Disclosure Authorized LEARNING FROM DISASTER RESPONSE AND PUBLIC HEALTH EMERGENCIES The Cases of Bangladesh, Bhutan, Nepal, and Pakistan Rianna Mohammed-Roberts, Oluwayemisi Busola Ajumobi, and Armando Guzman November 2020 Health, Nutrition, and Population (HNP) Discussion Paper This series is produced by the Health, Nutrition, and Population Global Practice. The papers in this series aim to provide a vehicle for publishing preliminary results on HNP topics to encourage discussion and debate. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent. Citation and the use of material presented in this series should take into account this provisional character. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. For information regarding the HNP Discussion Paper Series, please contact the Editor, Jo Hindriks at [email protected] or Erika Yanick at [email protected]. RIGHTS AND PERMISSIONS The material in this work is subject to copyright. -
Bangladesh: Cyclone Komen
Emergency Plan of Action (EPoA) Bangladesh: Cyclone Komen DREF operation n° MDRBD015 Glide n° TC-2015-000101-BGD Date of issue: 11 August 2015 Expected timeframe: Three months Operation end date: 11 November 2015 DREF allocated: CHF 156,661 Total number of people affected: 1,584,942 Number of beneficiaries assisted: 3,000 families (15,000 people) Host National Society(ies) presence (n° of volunteers, staff, branches): Bangladesh Red Crescent Society (BDRCS) – Over 160 Red Cross Youth, Cyclone Preparedness Programme Volunteers and Staff mobilized Red Cross Red Crescent Movement partners actively involved in the operation: International Federation of Red Cross and Red Crescent Society, British Red Cross, German Red Cross, ICRC Other partner organizations actively involved in the operation: Government of Bangladesh, UN agencies, INGOs A. Situation analysis Description of the disaster The monsoon depression over the northeast Bay of Bengal and adjoining Bangladesh coast intensified into a cyclonic storm named ‘Komen’ on Wednesday, 29 July 2015, threatening to cause further downpours in regions that are already affected by the recent two phased flash floods and landslides which started since end of June 2015. Since mid-July, IFRC has been monitoring the situation and working closely with BDRCS on necessary response. The monsoon rain season started in most part of the country in June. Three districts (Cox’s Bazar, Chittagong and BDRCS and IFRC assessment team deployed to collect information from the Bandarban) have been badly affected by displaced people in Cox’s Bazar district. (Photo: BDRCS) heavy rain and flash flooding, since end of June 2015. The situation worsen with landslides in some areas, displacing more families. -
Sigma 1/2008
sigma No 1/2008 Natural catastrophes and man-made disasters in 2007: high losses in Europe 3 Summary 5 Overview of catastrophes in 2007 9 Increasing flood losses 16 Indices for the transfer of insurance risks 20 Tables for reporting year 2007 40 Tables on the major losses 1970–2007 42 Terms and selection criteria Published by: Swiss Reinsurance Company Economic Research & Consulting P.O. Box 8022 Zurich Switzerland Telephone +41 43 285 2551 Fax +41 43 285 4749 E-mail: [email protected] New York Office: 55 East 52nd Street 40th Floor New York, NY 10055 Telephone +1 212 317 5135 Fax +1 212 317 5455 The editorial deadline for this study was 22 January 2008. Hong Kong Office: 18 Harbour Road, Wanchai sigma is available in German (original lan- Central Plaza, 61st Floor guage), English, French, Italian, Spanish, Hong Kong, SAR Chinese and Japanese. Telephone +852 2582 5691 sigma is available on Swiss Re’s website: Fax +852 2511 6603 www.swissre.com/sigma Authors: The internet version may contain slightly Rudolf Enz updated information. Telephone +41 43 285 2239 Translations: Kurt Karl (Chapter on indices) CLS Communication Telephone +41 212 317 5564 Graphic design and production: Jens Mehlhorn (Chapter on floods) Swiss Re Logistics/Media Production Telephone +41 43 285 4304 © 2008 Susanna Schwarz Swiss Reinsurance Company Telephone +41 43 285 5406 All rights reserved. sigma co-editor: The entire content of this sigma edition is Brian Rogers subject to copyright with all rights reserved. Telephone +41 43 285 2733 The information may be used for private or internal purposes, provided that any Managing editor: copyright or other proprietary notices are Thomas Hess, Head of Economic Research not removed. -
Ireland's Corporation Tax Roadmap
Ireland’s Corporation Tax Roadmap Incorporating implementation of the Anti-Tax Avoidance Directives Prepared byand the recommendationsDepartment of Finance of the Coffey Review September 2018 Prepared by the Department of Finance Ireland’s Corporation Tax Roadmap Incorporating implementation of the Anti-Tax Avoidance Directives and recommendations of the Coffey Review September 2018 Prepared by the Tax Policy Division, Department of Finance, Government Buildings, Upper Merrion Street, Dublin 2, D02 R583, Ireland Website: www.finance.gov.ie Contents Foreword by the Minister ........................................................................................................................ i The journey so far – international tax reform in recent years ............................................................... 1 Actions Ireland has taken on corporate tax ............................................................................................ 4 EU Anti-Tax Avoidance Directives ........................................................................................................... 6 ATAD Interest Limitation ..................................................................................................................... 7 ATAD Exit Tax ...................................................................................................................................... 7 ATAD General Anti-Abuse Rule ........................................................................................................... 8 ATAD Controlled -
Doing Business in Emerging Markets the Benefits of Being Private
Doing Business in Emerging Markets The Benefits of Being Private Pablo Slutzky∗ August 15th, 2017 Abstract This paper studies how firms deal with business regulations that limit their operations. I first exploit a natural experiment to show that the ownership structure of a firm affects its degree of compliance with regulations, with publicly listed firms complying more than privately held ones. Then I show that this differential compliance imposes a burden on listed firms that helps explain the patterns of M&A activity in emerging markets. When the level of market regulations increases, private firms acquire listed ones, and when the level decreases the results are reversed. I find that this effect is stronger for listed firms that are subject to stricter auditing and enforcement standards, suggesting that scrutiny plays an important role. Taken together, these results uncover an additional cost faced by listed companies, identify a new driver of M&A transactions in emerging markets, and show evidence that high levels of regulation lead to opaque corporate structures. JEL Classification: G32, G34, G38 Keywords: International Finance, Mergers and Acquisitions, Ownership Structure, Emerging Markets, Reg- ulation. ∗Assistant Professor, Department of Finance, University of Maryland, R. H. Smith School of Business. [email protected]. I am indebted to Charles Calomiris, Mauricio Larrain, and Daniel Wolfenzon for their continuous support. I am also grateful to Emily Breza, Murillo Campello, Marco DiMaggio, Andrew Hertzberg, Gur Huberman, Amit Khandelwal, Jonah Rockoff, Paul Tetlock, Stefan Zeume (discussant), and seminar and conference participants at BlackRock, Columbia Business School, the Federal Reserve Board, FMA, FRA, HBS, LBS, MIT, Notre Dame (Mendoza), Ohio State University (Fisher), Texas A&M (Mays), University of Maryland (R. -
Study on the Genesis of Low Intensity Tropical Cyclones in the Bay of Bengal Using WRF Model
Study on the genesis of low intensity tropical cyclones in the Bay of Bengal using WRF Model M. Sc. Thesis BY DEVBROTA KUMAR BISWAS DEPARTMENT OF PHYSICS KHULNA UNIVERSITY OF ENGINEERING & TECHNOLOGY KHULNA-9203, BANGLADESH March-2018 i Study on the genesis of low intensity tropical cyclones in the Bay of Bengal using WRF Model M. Sc. Thesis BY DEVBROTA KUMAR BISWAS ROLL NO: 1655503 SESSION: January-2016 A thesis submitted in partial fulfillment of the requirements for the degree of Master of Science in the Department of Physics, Khulna University of Engineering & Technology, Khulna-9203 DEPARTMENT OF PHYSICS KHULNA UNIVERSITY OF ENGINEERING & TECHNOLOGY KHULNA-9203, BANGLADESH March-2018 i DECLARATION This is to certify that the thesis work entitled “Study on the genesis of low intensity tropical cyclones in the Bay Bengal using WRF model” has been carried out by DEVBROTA KUMAR BISWAS in the Department of Physics, Khulna University of Engineering & Technology, Khulna, Bangladesh. The above thesis work or any part of this work has not been submitted anywhere for the award of any degree or diploma. Signature of Supervisor Signature of Candidate (PROFESSOR DR. MD. ABDULLAH ELIAS AKHTER) (DEVBROTA KUMAR BISWAS) ii DEDICATED TO MY PARENTS iii ACKNOWLEDGEMENT With my great manner it is a pleasure for me to express my deepest sense of gratitude and indebtedness to my reverend supervisor Dr. Md. Abdullah Elias Akhter, Professor, Department of Physics, Khulna University of Engineering & Technology, Khulna, for his kind guidance and supervision and for his constant encouragement throughout the research work. His inspiration and friendly cooperation has accelerated my works. -
Bangladesh Final Evaluation ACKNOWLEDGEMENTS
Strengthening resilience through media in Bangladesh Final evaluation ACKNOWLEDGEMENTS The report was written by Aniqa Tasnim Hossain, Khandokar Hasanul Banna, Nicola Bailey and Md. Arif Al Mamun. The authors thank Sally Gowland, Gillian Kingston, Jack Cunliffe, Lisa Robinson, Sherene Chinfatt, Richard Lace, and the rest of the team in Bangladesh for their input. BBC Media Action, the international development organisation of the BBC, uses the power of media and communication to support people to shape their own lives. Working with broadcasters, governments, other organisations and donors, it provides information and stimulates positive change in the areas of governance, health, resilience and humanitarian response. This broad reach helps it to inform, connect and empower people around the world. It is independent of the BBC, but shares the BBC’s fundamental values and has partnerships with the BBC World Service and local and national broadcasters that reach millions of people. The content of this report is the responsibility of BBC Media Action. Any views expressed should not be taken to represent those of the BBC itself or of any donors supporting the work of the charity. This report was prepared thanks to funding from the UK Department for International Development (DFID), which supports the research and policy work of BBC Media Action. July 2017 Series editors Sophie Baskett & Sonia Whitehead | Editors Alexandra Chitty & Katy Williams | Designer Blossom Carrasco | Proofreader Lorna Fray Production editor Lucy Harley-McKeown 2 COUNTRY REPORT | BANGLADESH CONTENTS Acknowledgements 2 Executive summary: what’s the story? 6 1. Introduction 8 1.1 Project background 8 1.2 Project objectives 10 1.3 Project activities 14 1.3.1 Reality TV series: Amrai Pari 14 1.3.2 TV PSA: Working Together 16 1.3.3 Radio magazine programme: Amrai Pari 16 1.3.4 Social media: Amrai Pari Facebook page 16 1.3.5 Community outreach 16 1.3.6 Capacity strengthening of NGOs 16 1.3.7 Capacity strengthening of local media 17 2. -
RRP Climate Risk Assessment and Management Report
Emergency Assistance Project (RRP BAN 51274-001) CLIMATE RISK ASSESSMENT AND MANAGEMENT REPORT I. Basic Project Information Project Title: BAN (51274-001): Emergency Assistance Project Project Cost (in $ million): $120 million Location: Coxsbazar District: Ukhia Upazila (subdistrict) (21.22 N, 92.10 E) and Teknaf Upazila (subdistrict) (21.06 N, 92.20 E) Sector/Subsectors: • Water and other urban infrastructure and services/Urban flood protection, urban sanitation, urban solid waste management and urban water supply • Energy/Electricity transmission and distribution • Transport/Road transport (non-urban) Theme: Inclusive economic growth; environmentally sustainable growth Brief Description: Beginning August 2017, Bangladesh has received over 700,000 displaced persons in Myanmar as a result of events in the neighboring Rahkine State, joining around 400,000 displaced persons who had arrived in waves from Rahkine over the past decades. They are living in 32 camps in the Coxsbazar district, with over 600,000 living in the mega-camp at Kutupalong-Balukhali. The large influx of displaced persons has caused a huge strain on the local people and economy. The Emergency Assistance Project will support the Government of Bangladesh in addressing the immediate needs of the displaced persons in the Coxsbazar district with the objective to help avert the humanitarian crisis. The project scope includes the improvement of water supply and sanitation, disaster risk management, sustainable energy supply, and access roads. The south-eastern part of Bangladesh where the project is being proposed is exposed to various types of natural hazards in an extremely fragile environment with cyclone and monsoon seasons, including flooding, landslides, wind storms, lightning, fires, heat waves, and cold spells.