DOCSLIB.ORG

Page 01 Dec 12.Indd

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text

Load more

www.thepeninsulaqatar.com BUSINESS | 21 SPORT | 32 HIA commits to Impressive Ma reduce carbon Long conquers emissions Doha field Monday 12 December 2016 | 13 Rabia I 1438 Volume 21 | Number 7008 | 2 Riyals Deputy Emir receives credentials of new envoys Emir condoles Committee to handle with Erdogan EMIR H H Sheikh Tamim bin Hamad Al Thani held via tel- exit-related disputes ephone a conversation with President of Turkey Recep Tayyip Erdogan. During the call, the Emir offered condo- lences to the Turkish from tomorrow President on the victims of Saturday's criminal bombing in the Besiktas district of Mohammed Osman Istanbul, praying to Allah the The Peninsula Law No. 21 of 2015 regulating Almighty to bestow blessing the entry, exit and residency of upon the deceased and wish- he Prime Minister and Interior expatriates that will come into ing the injured a speedy Minister H E Sheikh Abdullah force tomorrow. recovery. bin Nasser bin Khalifa Al Thani The Emir also reiterated has issued a decision setting up Qatar's support to Turkish the Grievance Committee that government and people, and Twill look into complaints related to exit of Both the employer and its backing to all measures expatriate workers. employee can lodge a complaint taken to preserve the coun- The committee has been set up in line against the decision of the try's security and stability. with the Law No. 21 of 2015 regulating the committee to the Minister of The Deputy Emir H H entry, exit and residency of expatriates Interior within 14 hours. The Sheikh Abdullah bin Hamad that will come into force tomorrow. exit permission being granted Al Thani also sent a cable of The Grievance Committee will start by the committee is for one condolences to President receiving exit-related complaints from time and not for multiple use. Recep Tayyip Erdogan. expatriate workers from tomorrow, coin- Turkey will fight terror- ciding with enforcement of the new law, ism "right to the end," Brigadier Salem Saqr Al Meraikhi, Direc- President Recep Tayyip Deputy Emir H H Sheikh Abdullah bin Hamad Al Thani receiving tor of Legal Affairs at the Ministry of Administrative Development, Labour and Erdogan said following twin Interior and Chairman of the committee Social Affairs and the National Human credentials of Seiichi Otsuka, Ambassador of Japan, at the Emiri Diwan blasts in Istanbul that blamed said yesterday, in a press conference held Right Committee (NHRC). yesterday. The Deputy Emir also received the credentials of new Iran on Kurdistan Workers Party, at the Civil Defense headquarters. The committee will have its office at Envoy Mohammad Ali Sobhani. The Ambassadors conveyed to the or PKK, that has waged a As per the ministerial decision, the the old premises of the Traffic Department Deputy Emir greetings of their countries' leaders and their best wishes bloody campaign against the committee comprises representatives of in North Madinat Khalifa. of further progress and prosperity to the Qatari people. Turkish state since 1984. the Ministry of Interior, Ministry of → Continued on page 7 → See also page 8 QP announces merger of Qatargas and RasGas Sachin Kumar “It has been decided to merge competitive position,” he added. The Peninsula RasGas and Qatargas into one com- Representatives of the main pany under the name Qatagas. international shareholders in both atar will merge LNG produc- Operations will remain the same companies including ExxonMobil, ers Qatargas and RasGas to with the same numbers. The inte- Total, ConocoPhillips, and Shell, Qcreate a new energy giant. gration aims to create a truly and the CEOs of Qatargas and Ras- The integration process is planned unique global energy operator in Gas were present during the press to start immediately and is terms of size, service and reliabil- conference. expected to be completed within ity,” said Al Kaabi in a press He told reporters that the inte- the next 12 months, said Saad Sher- conference held yesterday held at gration of the activities of these two ida Al Kaabi, President and CEO of QP headquarters. “We will merge energy centres of excellence means Qatar Petroleum (QP) yesterday. the distinctive resources and capa- that upon completion, there will be The new entity, named Qatargas, bilities of Qatargas and RasGas to a single expanded and enhanced will operate all of Qatar’s LNG create even higher value for our operating entity. Saad Sherida Al Kaabi (right), President and CEO of Qatar Petroleum (QP), during the ventures. stakeholders, and enhance our → Continued on page 2 press conference at QP Headquarters yesterday. Pic: Baher Amin/The Peninsula Darb El Saai visitors Qatar first in region get tips to deal with counterfeit items with successful 5G trials Sidi Mohamed & The Peninsula Irfan Bukhari The Peninsula QATAR has become the first country in the region and one ALONG educating visitors on of the few nations to conduct how to differentiate counter- successful 5G trials. The trails feit consumer goods from done by Qatari telecom pro- genuine products, the Ministry vider Ooredoo was able to of Economy and Commerce’s attain the fastest mobile data pavilion at Darb El Saai is service in the world today with encouraging residents to take 35.46 GB per second. pictures of counterfeit and Ooredoo, in partnership away. This is because 5G-ready expired goods so that swift with Huawei and Nokia, suc- devices and technology are not actions be ensured against the cessfully demonstrated its 5G available anywhere in the world violators. capabilities on its ‘Supernet’ today. However, by achieving The visitors of Darb El Saai within Ooredoo’s 5G laboratory. this technological breakthrough, Camel riders perform at the Darb El Saai grounds as part of the National Day celebrations, are getting necessary informa- The Qatari telecom provider Ooredoo is positioning itself in yesterday. Salim Matramkot/The Peninsula tion about the counterfeit completed trials for speed and the top quadrant of data opera- consumer goods, expired food latency, and achieved incredi- tors in terms of network quality stuff, and the products not meet- ble speeds of up to 35.46 Gbps, and potential. Vehicle decoration from Dec 15 to 21 only ing GCC standards. The Ministry’s which would make it the fast- Ooredoo’s success in trial- enclosure is creating awareness edt mobil data service in the ling 5G technology provides the Mohammed Osman Day parade, the General Direc- 15 to December 21, after which it about counterfeit or expired world today, according to Oore- first regional example of the The Peninsula torate of Traffic at the Ministry will be considered a violation of the products through displaying of doo officials. potential and performance of of Interior said yesterday. rules, Lieutenant Colonel Moham- seized items including expired However it will take some the upcoming fifth-generation art of the Doha Corniche Vehicle owners intending to med Radi Al Hajri, Director of food stuff, electrical appliances, time for the Ooredoo custom- wireless broadband technology, will be closed for traffic decorate their vehicles as part of Media and Awareness at the cosmetics and auto spare parts ers to enjoy the benefits of 5G, which is based upon the emerg- Pfrom 6.30 am to 10 am on the National Day celebrations are Department said. among others. as the full commercial launch ing standards. December 18 for the National allowed to do so from December → Continued on page 3 → Full report on page 20 of 5G services is still some time → Continued on page 5 02 HOME MONDAY 12 DECEMBER 2016 Deputy Emir meets outgoing envoy Emir condoles Ministry organises forum with Indonesia President on managing Zakat funds QNA mir H H Sheikh Tamim Sanaullah Ataullah Transparency Development, Labour and Social bin Hamad Al Thani The Peninsula Affairs, Qatar University, and Esent yesterday a cable The five-day event is representatives of other famous of condolences to President he Ministry of Awqaf organised to ensure institutions of the country will of Indonesia Joko Widodo on and Islamic Affairs transparency in deliver lectures at the forum. the victims of the earth- opened a forum on charity works and The forum is meant to share quake which struck managing Zakat funds achieve high the experiences of GCC coun- Indonesia's Aceh province and the institutions tries in regulating Zakat funds, on Saturday. standards of quality. Tconcerned in the GCC countries said Mobarak Al Mobarak, Head Deputy Emir H H Sheikh to ensure transparency in char- of Legal Monitoring Unit at Gen- Abdullah bin Hamad Al ity works, at the Torch Doha Participants from eral Secretariat of GCC. Thani and Prime Minister Hotel yesterday. Gulf countries share The forum will help increase and Minister of Interior H E The five-day event is being their experiences in transparency at the institutions Sheikh Abdullah bin Nasser organised by the Zakat Fund at regulating Zakat dealing with Zakat funds, he bin Khalifa Al Than have the Ministry in collaboration funds. added. also sent a cable of condo- with GCC-General Secretariat. Dr Mohamad Khalif Al lences to Joko Widodo on The forum aims to educate Kubaisi, Head of Zakat Services the earthquake. participants about the concept corruption, among others. Section at Zakat Fund, urged the of governance, its purpose and At the end of the forum, a participants to utilise the sug- Qatar condemns benefits and international panel discussion will be held to gestions of the forum. attack on Egypt standards. float and discuss ideas, and pro- "We are still in the basics of The forum will also focus on posals will be made to prepare the governance required for our Coptic church the principle of the governance a governance charter for char- institutions dealing with Zakat of public institutions, charity ity organisations including Zakat funds to improve our perform- Deputy Emir H H Sheikh Abdullah bin Hamad Al Thani THE State of Qatar condemned organisations, Islamic financial funds.
Recommended publications
  • The Process of Brexit: What Comes Next?

    The Process of Brexit: What Comes Next?

    LONDON’S GLOBAL UNIVERSITY THE PROCESS OF BREXIT: WHAT COMES NEXT? Alan Renwick Co-published with: Working Paper January 2017 All views expressed in this paper are those of the authors and do not necessarily represent the views of the UCL European Institute. © Alan Renwick (Image credit: Way out by Matt Brown; CC BY 2.0) The Process of Brexit: What Comes Next? Alan Renwick* * Dr Alan Renwick is Deputy Director of the UCL Constitution Unit. THE PROCESS OF BREXIT: WHAT COMES NEXT? DR ALAN RENWICK Executive Summary The phoney war around Brexit is almost over. The Supreme Court has ruled on Article 50. The government has responded with a bill, to which the House of Commons has given outline approval. The government has set out its negotiating objectives in a White Paper. By the end of March, if the government gets its way, we will be entering a new phase in the Brexit process. The question is: What comes next? What will the process of negotiating and agreeing Brexit terms involve? Can the government deliver on its objectives? What role might parliament play? Will the courts intervene again? Can the devolved administrations exert leverage? Is a second referendum at all likely? How will the EU approach the negotiations? This paper – so far as is possible – answers these questions. It begins with an overview of the Brexit process and then examines the roles that each of the key actors will play. The text was finalised on 2 February, shortly after publication of the government’s White Paper. Overview: Withdrawing from the EU Article 50 of the EU treaty sets out a four-step withdrawal process: the decision to withdraw; notification of that decision to the EU; negotiation of a deal; and agreement to the deal’s terms.
  • Masaryk University Faculty of Education Department Of

    Masaryk University Faculty of Education Department Of

    Masaryk University Faculty of Education Department of English Language and Literature The Passive in the British Political News Bachelor thesis Brno 2017 Supervisor: Written by: Mgr. Renata Jančaříková, Ph.D. Karolína Šafářová Announcement I hereby declare that I have worked on this thesis independently and that I have used only the sources from the works cited list. Brno, 30 March 2017 ..…..………………… Karolína Šafářová Acknowledgement I would like to thank my supervisor, Mgr. Renata Jančaříková, Ph.D, for her guidance, kind support and valuable advice. Anotace Tato bakalářská práce The Passive in the British political news je zaměřena na užití trpného rodu v politických článcích na téma Brexit vyskytujících se v seriozních novinách The Guardian a bulváru The Daily Mail. V práci je použita kvantitatvní analýza za účelem srovnání výskytu činného a trpného rodu, vyhodnocení důvodů pro používání trpného rodu, analyzování výskytu významových a uvozovacích sloves, a poměru činitelů trpného rodu vyjádřených pomocí 'by'. Annotation This bachelor thesis The Passive in the British political news is focused on the use of the passive in the broadsheet The Guardian and the tabloid The Daily Mail on the topic of concerning Brexit. It uses quantitative analysis to compare the frequency of use of the active and the passive voice, to analyze reasons for using the passive, the frequency of occurrence of lexical and report verbs, and the proportion of agents expressed by 'by'. Klíčová slova trpný rod, činný rod, noviny, politické zprávy, The Guardian, The Daily Mail, analýza, kvalitní noviny, bulvár Key Words passive voice, active voice, newspaper, political news, The Guardian, The Daily Mail, analysis broadsheets, tabloids Content 1 Introduction .......................................................................................................................
  • Download the Guide

    Download the Guide

    A Guide to Brexit Terminology This glossary has been designed to explain some of the key terms used in relation to Brexit. At the end of the glossary are links to additional resources and originals of key documents. The Glossary is not designed to be an exhaustive list and the authors hope that you find the explanations of key terms helpful. The UK which voted to join the EU had a different constitution to the UK that voted to leave the EU. This is reflected by some of the terminology used in the glossary and the inclusion of reference to the legislatures in Scotland, Wales and Northern Ireland. A | B | C | D | E | F | G | H | I | J | K | L | M | N |O| P | Q | R | S | T | U | V | W | X | Y | Z | A to Z of Brexit terms February 01 2019 version pg. 1 Advisory The Brexit referendum is often described as ‘only advisory’. The referendum was authorised and conducted under the European Union Referendum Act 2015. It is advisory because Parliament is sovereign and because the Act contained no enabling legislation. Enabling provisions are ones which explicitly state that Parliament is legally bound to implement the outcome of the referendum. Hence, Parliament was not legally obliged to enact the outcome of the Brexit referendum. In contrast, for countries with codified constitutions, the outcome of a referendum ‘may’, in some instances bind both parliament and the government to implement its result. In Britain, however, with an uncodified constitution, it is possible for the government to promise in advance that it would respect the result, but that promise would be only political and not legally binding as parliament cannot be bound be a previous parliament; it can change its mind.
  • 'Good Gigs: a Fairer Future for the UK's Gig Economy'

    'Good Gigs: a Fairer Future for the UK's Gig Economy'

    Good Gigs A fairer future for the UK’s gig economy Brhmie Balaram, Josie Warden and Fabian Wallace-Stephens April 2017 Contents About us 3 Acknowledgments 4 Summary 5 1. The nature of Britain’s gig economy 10 Part I: The current trend 12 Part II: Insight into different experiences 23 Part III: Future prospects 30 2. Gig work as ‘good work’ 34 Part I: Understanding and defining employment relationships in the gig economy 35 Part II: Understanding the interactions between employment law, tax and welfare 39 Part III: Getting beyond the system with ‘good work’ 47 3. The potential of peer-to-peer platforms 49 4. Transforming the labour market together 56 Rethinking regulatory approaches 57 The RSA’s recommendations 58 Concluding remarks 64 2 Good Gigs: A fairer future for the UK’s gig economy About us Brhmie Balaram is a Senior Researcher at the RSA. Josie Warden is a Researcher at the RSA. Fabian Wallace-Stephens is a Data Research Assistant at the RSA. All work in the Economy, Enterprise and Manufacturing Team. The RSA (Royal Society for the encouragement of Arts, Manufactures and Commerce) believes that everyone should have the freedom and power to turn their ideas into reality – we call this the Power to Create. Through our ideas, research and 28,000- strong Fellowship, we seek to realise a society where creative power is distributed, where concentrations of power are confronted, and where creative values are nurtured. The RSA Action and Research Centre combines practical experimentation with rigorous research to achieve these goals. MANGOPAY is an online payment technology designed for marketplaces, crowd- funding platforms and sharing economy businesses.
  • Brexit Bulletin—UK and EU Announce a New Brexit Deal

    Brexit Bulletin—UK and EU Announce a New Brexit Deal

    Brexit Bulletin—UK and EU announce a new Brexit deal LNB News 17/10/2019 39 On 17 October 2019, the European Commission and UK government announced an agreement in principle on the revised legal terms of the Withdrawal Agreement, which includes a revised Protocol on Ireland/Northern Ireland and revised political declaration on the framework of the future EU-UK relationship. With the European Council ongoing, the Commission recommended that the European Council (Article 50) endorses the revised agreement and the European Parliament give its consent, but the deal cannot be ratified without the approval of the UK Parliament. Adam Cygan, professor in EU law at University of Leicester, Kieran Laird, partner at Gowling WLG and Laura Rees-Evans, senior associate at Fietta Law, comment on the agreement and provide insight into what happens next. What has been announced? As noted above, the UK and EU have announced agreement at negotiator level on a revised Withdrawal Agreement Protocol on Ireland/Northern Ireland and a revised Political Declaration on the framework of the future EU-UK relationship. In accordance with the European Commission’s original mandate, there are no substantive changes to the core text of the Withdrawal Agreement which was endorsed by the EU in 2018. Documents published set out the revised legal text of the Northern Ireland Protocol and political declaration, plus limited technical amendments to the previous Withdrawal Agreement. There are no substantive changes to the core text of the Withdrawal Agreement endorsed by the EU in 2018. With the European Council ongoing, the Commission recommended that the European Council (Article 50) endorses the revised agreement and the European Parliament give its consent, but the deal cannot be ratified without the approval of the UK Parliament.
  • Hong Kong Leader Seeks an End to Violence, Promises Dialogue

    Hong Kong Leader Seeks an End to Violence, Promises Dialogue

    EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE DELHI THE HINDU 14 WORLD THURSDAY, SEPTEMBER 5, 2019 EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE ELSEWHERE Hong Kong leader seeks an end British lawmakers vote on to violence, promises dialogue Bill to block no-deal Brexit PM Boris Johnson demands snap election on October 15 Govt. is withdrawing extradition Bill to fully allay public concerns, says Carrie Lam ‘UN rights chief meddling Reuters in Brazil’s internal affairs’ Reuters LONDON HONG KONG BRASŢLIA The British Parliament on Brazil President Jair Hong Kong leader Carrie Wednesday voted to prevent Bolsonaro on Wednesday accused United Nations Lam, who on Wednesday Prime Minister Boris John­ human rights chief Michelle withdrew the controversial son taking Britain out of the Bachelet of meddling in his extradition Bill, expressed European Union without a country’s affairs after she hope
  • UK's Withdrawal from the European Union

    UK's Withdrawal from the European Union

    Library Briefing UK’s Withdrawal from the European Union Debate on 19 October 2019 The House of Lords will sit on Saturday 19 October 2019. This will be the first weekend sitting since 1982. The following motions have been tabled under the name of Lord Callanan, Minister of State at the Department for Exiting the European Union: that for the purposes of section 1(1)(b) of the European Union (Withdrawal) (No. 2) Act 2019 and section 13(1)(c) of the European Union (Withdrawal) Act 2018, this House takes note of the negotiated withdrawal agreement titled “Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community” and the framework for the future relationship titled “Political Declaration setting out the framework for the future relationship between the European Union and the United Kingdom” that the United Kingdom has concluded with the European Union under Article 50(2) of the Treaty on European Union, as well as a “Declaration by Her Majesty’s Government of the United Kingdom of Great Britain and Northern Ireland concerning the operation of the ‘Democratic consent in Northern Ireland’ provision of the Protocol on Ireland/Northern Ireland”, copies of which three documents were laid before the House on Saturday 19 October. that for the purposes of section 1(2)(b) of the European Union (Withdrawal) (No. 2) Act 2019, this House takes note of the statement laid before the House on Saturday 19 October titled “Statement that the United Kingdom is to leave the European Union without an agreement having been reached under Article 50(2) of the Treaty on European Union”.
  • Complete V.12 No.2

    Complete V.12 No.2

    Journal of Civil Law Studies Volume 12 Number 2 2019 Article 15 12-31-2019 Complete V.12 No.2 Follow this and additional works at: https://digitalcommons.law.lsu.edu/jcls Part of the Civil Law Commons Repository Citation Complete V.12 No.2, 12 J. Civ. L. Stud. (2019) Available at: https://digitalcommons.law.lsu.edu/jcls/vol12/iss2/15 This Complete Issue is brought to you for free and open access by the Law Reviews and Journals at LSU Law Digital Commons. It has been accepted for inclusion in Journal of Civil Law Studies by an authorized editor of LSU Law Digital Commons. For more information, please contact [email protected]. Volume 12 Number 2 2019 ___________________________________________________________________________ ARTICLES . Changes in the Legal System: A Comparative Essay Based on the Hungarian Experience Attila Harmathy . A Cacophony of Speech, Law, and Persona: Battling Against the Vortex of #MeToo in France and the U.S. Anne Wagner & Sarah Marusek NOTE . The Digest Online Project: A Resource to Disseminate the Legal Heritage of Louisiana Agustín Parise CIVIL LAW IN THE WORLD . Scotland Brexit, Boris Johnson and the Nobile Officium Stephen Thomson BOOK REVIEWS . Yaëll Emerich, Conceptualising Property Law: Integrating Common Law and Civil Law Traditions John A. Lovett . James R. Maxeiner, Failures of American Methods of Lawmaking in Historical and Comparative Perspectives Scott J. Burnham Markus G. Puder . Tamar Herzog, A Short History of European Law: The Last Two and a Half Millennia Agustín Parise Also in this issue: CIVIL LAW IN LOUISIANA JOURNAL OF CIVIL LAW STUDIES Editor-in-Chief Olivier Moréteau Louisiana State University Paul M.
  • Brexit: Après May, Le Déluge

    Brexit: Après May, Le Déluge

    12 April 2017 DISCUSSION PAPER Brexit: après May, le déluge Andrew Duff After the kerfuffle in the courts over who should have the final say on invoking Article 50, the British parliament has done its stuff. Having supported Mr Cameron's Brexit referendum without demur, both the Lords and the Commons had to accept the negative result of the referendum. Then, having already backed Theresa May's timetable for starting Brexit negotiations, both Houses passed the legislation empowering the prime minister to send the famous letter to the president of the European Council, via Eurostar, on 29 March.1 So she did. And parliament at Westminster is now entirely complicit in the decision to abandon the United Kingdom's membership of the European Union. In her letter to Donald Tusk, Mrs May asked for "a deep and special partnership" between Britain and Europe, and promised to come forward in due course with "detailed proposals for deep, broad and dynamic cooperation". The only concession she made to secure parliamentary backing was the promise that both MPs and peers will have an indicative vote on the draft secession treaty before the European Parliament decides whether or not to give its own consent to the package. This preliminary vote at Westminster supplements the constitutional right that the Commons already enjoys to veto any international treaty. So we have the intriguing prospect of there being two moments in late 2018 or early 2019 when the British parliament could halt Brexit. 'Look before you leap' Speculation around the possibility of rescinding Article 50 is therefore bound to continue.
  • Volume 3, Issue 2 December 2017

    Volume 3, Issue 2 December 2017

    Journal of Tax Administration Vol 3:2 2017 ISSN 2059-190X (Online) Volume 3, Issue 2 December 2017 CONTENTS ARTICLES DISTINGUISHING TAX AVOIDANCE AND EVASION: WHY AND HOW Allison Christians………………………………………………………………………………………………….5 RISK-MINING THE PUBLIC EXCHEQUER David Quentin…………………………………………………………………………....................................22 TAX AVOIDANCE AND OPTIMAL INCOME TAX ENFORCEMENT Duccio Gamannossi degl’Innocenti, Matthew D. Rablen…………….…………………………………….36 TACKLING THE INFORMAL SECTOR IN EAST-CENTRAL EUROPE Colin C Williams, Ioana A Horodnic………………………………………………………………………….65 INCOME TAX VERSUS VALUE ADDED TAX: A MIXED-METHODS COMPARISON OF SOCIAL REPRESENTATIONS Jerome Olsen, Christoph Kogler, Jennifer Stark, Erich Kirchler………………………………………….87 REVIEWS CHALLENGES OF TAX ADMINISTRATION IN DEVELOPING COUNTRIES: INSIGHTS FROM THE 5TH ANNUAL TAX ADMINISTRATION RESEARCH CENTRE WORKSHOP, 2017 Mohammed Abdullahi Umar, Nyende Festo Tusubira…………………………………………………….108 TAX AND CORRUPTION: A GLOBAL PERSPECTIVE Chris Evans, Richard Krever and James Alm………………………………………………………………124 BOOK REVIEW: BROWN, KAREN B. (ED.) (2012). A COMPARATIVE LOOK AT REGULATION OF CORPORATE TAX AVOIDANCE. DORDRECHT: SPRINGER Yuliya Epifantseva and Nigar Hashimzade…………………………………………………………………128 REVIEW OF RECENT LITERATURE Nigar Hashimzade, Antoine Malézieux, Lynne Oats…………………………………………………..….130 EDITORIAL BOARD 1 Journal of Tax Administration Vol 3:2 2017 Editorial Board EDITORIAL BOARD Managing Editors Nigar Hashimzade, Professor of Economics, Durham University. Lynne Oats, Professor of Taxation and Accounting, University of Exeter. Assistant Editor John D'Attoma, Postdoctoral Research Associate, University of Exeter. Editorial Advisory Panel Judith Freedman, Professor of Taxation Law, University of Oxford. Gareth Myles, Head, School of Economics, University of Adelaide. Joel Slemrod, Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Ross School of Business, and Professor in the Department of Economics at the University of Michigan.
  • The Entrepreneurial Audit

    The Entrepreneurial Audit

    The Entrepreneurial Audit Entrepreneurial The The Entrepreneurial Audit Twenty policy ideas to strengthen self- employment and micro businesses in the UK by Benedict Dellot February 2017 and Fabian Wallace- Stephens February 2017 Contents Introduction 4 Recommendations 11 Tax and National Insurance 15 Welfare and pensions 24 Business support and employment services 33 Regulation and late payments 41 Conclusion 47 Appendix 48 Traditional laissez-faire approaches to enterprise support – epitomised by corporation tax cuts and deregulation drives – have reached the limit of their effectiveness. If the government is serious about improving the pro- ductivity, resilience and long-term financial success of the self-employed, then it must be more willing to intervene to set problems right – and to do so with a package of reforms stretching from taxation to welfare, through to pensions and late payments. In this report, we put forward 20 ideas for how the self-employed could be better supported, such as by reforming National Insurance contributions, ironing out the problems of Universal Credit, overhauling business rates, and creating new rights for home-based workers. In doing so we have sought to be pragmatic and realistic, conscious that we live in straitened times and aware that every extra expense must be budgeted for. The package of measures we present may not be easy wins, nor are they likely to enjoy universal support. But each proposal is presented with the long-term interests of the self-employed in mind, not least those who live in more precarious circumstances. Our fundamental goal – as ever – is to ensure that more people, regardless of their background, have the opportunity to enjoy the benefits of meaningful self-employment, which at its best can offer economic security married with flexibility and a deep sense of purpose.
  • Ten Reasons to Defend KPMG Small Democracy

    Ten Reasons to Defend KPMG Small Democracy

    Sovereignty IRELAND Wealth Rent-seeking Dynamic scoring Ten Reasons to Defend KPMG Small Democracy Inequality the Corporation Tax. TaSecrecy x How the corporate income tax protects democracy and curbs inequality. Netherlands PWC Shareholders TRANSPARENCYCORPORATION Deloitte Efficiency . and seven myths, busted. Britain SMEs Accenture Cayman Complexity LAFFER Revenue Fiduciary duty USA Brass plates Shareholder value Backstop Offshore Luxembourg Distortions ECONOMISTSSWITZERLAND LOBBYING CompetitiveCASH PILES Representation 1 Ten Reasons to Defend The Corporation Tax Accountability Contents Introduction 3 7 Corporate taxes: a vital tool for 14 rebalancing distorted economies The problem 4 8 The corporate tax helps address 15 Part 1: The benefits of 5 rent-seeking the corporate income tax Outlines ten positive roles that the tax plays. 9 Tax cuts and subsidies won’t 15 stop at zero 1 Revenue 5 10 The corporate income tax spurs 16 2 Corporate taxes hold the 5 transparency and accountability whole tax system together Part 2: Mythbusters 17 3 The corporate tax curbs inequality 6 Tackles the main arguments that have and protects democracy been raised against the corporate tax. 3.1 Corporate taxes also curb 6 concentrations of political and 1 Myth: “Tax avoidance is legal, 17 economic power so what’s the problem?” 3.2 Who pays the corporate tax? 7 2 Myth: Taxes are too high; tax cuts 18 The tax ‘incidence’ hoax will stop avoidance and curb ‘offshore’ 3.3 And now, the evidence 8 3 Myth: Tax is theft 19 4 National tax ‘competitiveness’ is 8 fool’s