Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Taxation, International Cooperation and the 2030 Sustainable Development Agenda
Author: Irma Johanna Mosquera Valderrama
Publisher: Springer Nature
Total Pages: 228
Release: 2021-03-29
Genre: Political Science
ISBN: 3030648575

This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.

The Palgrave Handbook of Development Cooperation for Achieving the 2030 Agenda

The Palgrave Handbook of Development Cooperation for Achieving the 2030 Agenda
Author: Sachin Chaturvedi
Publisher: Springer Nature
Total Pages: 733
Release: 2021
Genre: Africa--Politics and government
ISBN: 3030579387

This open access handbook analyses the role of development cooperation in achieving the 2030 Agenda in a global context of 'contested cooperation'. Development actors, including governments providing aid or South-South Cooperation, developing countries, and non-governmental actors (civil society, philanthropy, and businesses) constantly challenge underlying narratives and norms of development. The book explores how reconciling these differences fosters achievement of the Sustainable Development Goals. Sachin Chaturvedi is Director General at the Research and Information System for Developing Countries (RIS), a New Delhi, India-based think tank. Heiner Janus is a researcher in the Inter- and Transnational Cooperation programme at the German Development Institute. Stephan Klingebiel is Chair of the Inter- and Transnational Cooperation programme at the German Development Institute and Senior Lecturer at the University of Marburg, Germany. Xiaoyun Li is Chair Professor at China Agricultural University and Honorary Dean of the China Institute for South-South Cooperation in Agriculture. Prof. Li is the Chair of the Network of Southern Think Tanks and Chair of the China International Development Research Network. André de Mello e Souza is a researcher at the Institute for Applied Economic Research (IPEA), a Brazilian governmental think tank. Elizabeth Sidiropoulos is Chief Executive of the South African Institute of International Affairs. She has co-edited Development Cooperation and Emerging Powers: New Partners or Old Patterns (2012) and Institutional Architecture and Development: Responses from Emerging Powers (2015). Dorothea Wehrmann is a researcher in the Inter- and Transnational Cooperation programme at the German Development Institute.

Leave No One Behind

Leave No One Behind
Author: Homi Kharas
Publisher: Brookings Institution Press
Total Pages: 319
Release: 2019-10-29
Genre: Business & Economics
ISBN: 081573784X

The ambitious 15-year agenda known as the Sustainable Development Goals, adopted in 2015 by all members of the United Nations, contains a pledge that “no one will be left behind.” This book aims to translate that bold global commitment into an action-oriented mindset, focused on supporting specific people in specific places who are facing specific problems. In this volume, experts from Japan, the United States, Canada, and other countries address a range of challenges faced by people across the globe, including women and girls, smallholder farmers, migrants, and those living in extreme poverty. These are many of the people whose lives are at the heart of the aspirations embedded in the 17 Sustainable Development Goals. They are the people most in need of such essentials as health care, quality education, decent work, affordable energy, and a clean environment. This book is the result of a collaboration between the Japan International Cooperation Research Institute and the Global Economy and Development program at Brookings. It offers practical ideas for transforming “leave no one behind” from a slogan into effective actions which, if implemented, will make it possible to reach the Sustainable Development Goals by 2030. In addition to policymakers in the field of sustainable development, this book will be of interest to academics, activists, and leaders of international organizations and civil society groups who work every day to promote inclusive economic and social progress.

The G20, Development and the UN Agenda 2030

The G20, Development and the UN Agenda 2030
Author: Dries Lesage
Publisher: Taylor & Francis
Total Pages: 205
Release: 2022-12-31
Genre: Political Science
ISBN: 1317055861

This book offers a unique assessment of the G20’s development agenda and its potential to be an impactful actor in the global architecture of development cooperation. Representing two-thirds of the world population, 85 percent of economic output, 75 percent of global trade, and 80 percent of carbon dioxide emissions, the G20 embodies an overwhelming concentration of economic and political power, enhanced through regular meetings of heads of state and government. This position allows it the opportunity to play a significant role in ongoing multilateral policy processes, but also to further undermine universal development governance at the UN, already challenged by the Bretton Woods institutions, OECD and G8. Providing context and a history of the G20’s involvement in development governance, expert international contributors consider the outcome of major conferences, the perspectives of China, India, and the EU, the shift away from positions held by Western countries and the role of civil society. They also offer in-depth analysis of the G20’s engagement with issues concerning infrastructure, food and agriculture, taxation, macro-economic policy and the Sustainable Development Goals. The book will be of interest to scholars and students of development, international organisations and global governance.

The Oxford Handbook of International Tax Law

The Oxford Handbook of International Tax Law
Author: Florian Haase
Publisher: Oxford University Press
Total Pages: 1185
Release: 2023-09-22
Genre: Law
ISBN: 0192652346

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

From Summits to Solutions

From Summits to Solutions
Author: Raj M. Desai
Publisher: Brookings Institution Press
Total Pages: 404
Release: 2018-07-24
Genre: Business & Economics
ISBN: 0815736649

A positive agenda for achieving the Sustainable Development Goals by 2030 All 193 member nations of the United Nations agreed in September 2015 to adopt a set of seventeen "Sustainable Development Goals," to be achieved by 2030. Each of the goals—in such areas as education and health care —is laudable in and of itself, and governments and organizations are working hard on them. But so far there is no overall, positive agenda of what new things need to be done to ensure the goals are achieved across all nations. In a search of fresh approaches to the longstanding problems targeted by the Sustainable Development Goals, the Japan International Cooperation Agency and the Global Economy and Development program at Brookings mounted a collaborative research effort to advance implementation of Agenda 2030. This edited volume is the product of that effort. The book approaches the UN's goals through three broad lenses. The first considers new approaches to capturing value. Examples include Nigeria's first green bonds, practical methods to expand women's economic opportunities, benchmarking to reflect business contributions to achieving the goals, new incentives for investment in infrastructure, and educational systems that promote cross-sector problem solving. The second lens entails new approaches to targeting places, including oceans, rural areas, fast-growing developing cities, and the interlocking challenge of data systems, including geospatial information generated by satellites. The third lens focuses on updating governance, broadly defined. Issues include how civil society can align with the SDG challenge; how an advanced economy like Canada can approach the goals at home and abroad; what needs to be done to foster new approaches for managing the global commons; and how can multilateral institutions for health and development finance evolve.

Achieving Sustainable Development and Promoting Development Cooperation

Achieving Sustainable Development and Promoting Development Cooperation
Author: Department of Economic & Social Affairs
Publisher: United Nations Publications
Total Pages: 295
Release: 2008
Genre: Business & Economics
ISBN: 9789211045871

This book presents an overview of the key debates that took place during the Economic and Social Council meetings at the 2007 High-level Segment, at which ECOSOC organized its first biennial Development Cooperation Forum. The discussions also revolved around the theme of the second Annual Ministerial Review, "Implementing the internationally agreed goals and commitments in regard to sustainable development."--P. 4 of cover.