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  • Online Resource  (3)
  • 2015-2019  (3)
  • 2017  (3)
  • Washington, D.C : The World Bank  (2)
  • Cham : Springer International Publishing  (1)
  • Entwicklungsländer
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  • Online Resource  (3)
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  • 2015-2019  (3)
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  • 1
    Online Resource
    Online Resource
    Cham : Springer International Publishing
    ISBN: 9783319532042
    Language: English
    Pages: 1 Online-Ressource (XIX, 215 p. 13 illus)
    Edition: Second edition
    Parallel Title: Erscheint auch als
    DDC: 304.2
    RVK:
    Keywords: Social sciences ; Culture / Study and teaching ; Public health ; Urban geography ; Human geography ; Social Sciences ; Human Geography ; Public Health ; Regional and Cultural Studies ; Urban Geography / Urbanism (inc. megacities, cities, towns) ; Sozialwissenschaften ; Gesundheitswesen ; Entwicklungsländer ; Gesundheitswesen ; Entwicklungsländer
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 2
    Online Resource
    Online Resource
    Washington, D.C : The World Bank
    ISBN: 9781464809514
    Language: English
    Pages: Online-Ressource (1 online resource (304 p.))
    Edition: Online-Ausg.
    Series Statement: World Development Report
    Series Statement: World Bank E-Library Archive
    Parallel Title: Druckausg. Governance and the law
    DDC: 338.91090512
    RVK:
    Keywords: Governance-Ansatz ; Institutionelle Infrastruktur ; Entwicklungsländer ; Welt ; Entwicklungspolitik ; Global Governance ; Internationales Recht ; Bedeutung ; Rolle ; Strategische Stabilität ; Sozioökonomischer Wandel ; Sozialer Wandel ; Beispiel ; Erde
    Abstract: Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such as security, growth, and equity? And why do some bad policies endure? World Development Report 2017: Governance and the Law addresses these fundamental questions, which are at the heart of development. Policy making and policy implementation do not occur in a vacuum. Rather, they take place in complex political and social settings, in which individuals and groups with unequal power interact within changing rules as they pursue conflicting interests. The process of these interactions is what this Report calls governance, and the space in which these interactions take place, the policy arena. The capacity of actors to commit and their willingness to cooperate and coordinate to achieve socially desirable goals are what matter for effectiveness. However, who bargains, who is excluded, and what barriers block entry to the policy arena determine the selection and implementation of policies and, consequently, their impact on development outcomes. Exclusion, capture, and clientelism are manifestations of power asymmetries that lead to failures to achieve security, growth, and equity. The distribution of power in society is partly determined by history. Yet, there is room for positive change. This Report reveals that governance can mitigate, even overcome, power asymmetries to bring about more effective policy interventions that achieve sustainable improvements in security, growth, and equity. This happens by shifting the incentives of those with power, reshaping their preferences in favor of good outcomes, and taking into account the interests of previously excluded participants. These changes can come about through bargains among elites and greater citizen engagement, as well as by international actors supporting rules that strengthen coalitions for reform
    Note: Description based on print version record
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
    ISBN: 9781464809705
    Language: English
    Pages: Online-Ressource (1 online resource (388 p.))
    Edition: Online-Ausg.
    Series Statement: Directions in Development; Directions in Development - Public Sector Governance
    Series Statement: Directions in Development - Public Sector Governance
    Series Statement: World Bank E-Library Archive
    Parallel Title: Druckausg. Cooper, Joel Transfer pricing and developing economies
    RVK:
    Keywords: Verrechnungspreis ; Steuerpolitik ; Entwicklungsländer ; TP ; Transfer Pricing ; Transfer Mispricing ; Tax Revenue ; Transfer Pricing Regulation ; Tax Reform In Developing Countries ; Arm'S Length Principle ; Taxation Of Multinationals ; Financing For Development ; Beps ; Base Erosion And Profit Shifting ; Domestic Resource Mobiliization ; Verrechnungspreis
    Abstract: Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate
    Note: Description based on print version record
    URL: Volltext  (Deutschlandweit zugänglich)
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