Download or read book Peru Technical Assistance Report Proposals for the 2022 Tax Reform Mining Sector Fiscal Regime Capital Gains and IGV on Digital Services written by International Monetary and published by International Monetary Fund. This book was released on 2022-03-25 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: In October 2021, the MEF asked Congress for the delegation of powers to legislate on tax matters with the aim of increasing tax collections and doing so by adding progressivity to the Peruvian tax system. The initiative being developed by the MEF contains (tentatively, to date) around 40 specific measures—some administrative, others related to tax policy—that the MEF hopes will, as a whole, generate additional revenue for the treasury. The tax collection impact of quite a few of the measures (including those pertaining to the mining sector) has not been estimated, whereas the measures for which there is a calculation are estimated to bring in a little over 1 percent of GDP in revenues. Given Peru’s low level of tax collections, both relative to its own historical trends as well as those of other countries in the region, the amount expected to be collected with the proposed reform is modest. However, increasing tax collections by enhancing progressivity would appear to be the right approach.
Download or read book South Africa written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2015-09-08 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance report reviews South Africa’s tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has historically been the mainstay of the South African economy. Mineral exports remain the principal contributor to foreign exchange earnings on the current account. South Africa is not yet a significant producer of crude oil or natural gas. Oil and gas exploration nevertheless shows promise. Taxation is far from top of the list in current challenges facing the development of extractive industries in South Africa. The national goal of economic and social transformation in favor of Historically Disadvantaged South Africans has major impact on the mining sector.
Download or read book An Opportunity for a Different Peru written by Marcelo Giugale and published by World Bank Publications. This book was released on 2007 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time in the republican history of Peru, the presidential transition takes place in democracy, social peace, fast economic growth and favorable world markets. In other words, there has never been a better chance to build a different Peru - a richer country, more equal and governable. There are multiple ways to achieve that goal. New reforms must stem from a widespread and participatory debate, one of a common vision conceived for and by Peruvians. This book aims at making a technical and independent contribution to such debate; it summarizes the knowledge available about the challenges to be faced by the new administration. The study does not recommend silver bullets, but suggests policy options. It is based on the analysis of the current reality and in six decades of relationships with Peru, in which the Bank has implemented more than 100 projects and prepared more than 500 technical reports covering the wide range of development topics. When necessary, the study provides lessons that the Bank has learned elsewhere. The study provides a conceptual framework to the analysis of the country's 34 economic sectors and the two historical perspectives behind them. In doing so, it offers a comprehensive reform agenda that sheds light on possible priorities and courses of action.
Download or read book Visions and Concepts for Education 4 0 written by Michael E. Auer and published by Springer Nature. This book was released on 2021-02-05 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains papers in the fields of Interactive, Collaborative, and Blended Learning; Technology-Supported Learning; Education 4.0; Pedagogical and Psychological Issues. With growing calls for affordable and quality education worldwide, we are currently witnessing a significant transformation in the development of post-secondary education and pedagogical practices. Higher education is undergoing innovative transformations to respond to our urgent needs. The change is hastened by the global pandemic that is currently underway. The 9th International Conference on Interactive, Collaborative, and Blended Learning: Visions and Concepts for Education 4.0 was conducted in an online format at McMaster University, Canada, from 14th to 15th October 2020, to deliberate and share the innovations and strategies. This conference’s main objectives were to discuss guidelines and new concepts for engineering education in higher education institutions, including emerging technologies in learning; to debate new conference format in worldwide pandemic and post-pandemic conditions; and to discuss new technology-based tools and resources that drive the education in non-traditional ways such as Education 4.0. Since its beginning in 2007, this conference is devoted to new learning approaches with a focus on applications and experiences in the fields of interactive, collaborative, and blended learning and related new technologies. Currently, the ICBL conferences are forums to exchange recent trends, research findings, and disseminate practical experiences in collaborative and blended learning, and engineering pedagogy. The conference bridges the gap between ‘pure’ scientific research and the everyday work of educators. Interested readership includes policymakers, academics, educators, researchers in pedagogy and learning theory, school teachers, industry-centric educators, continuing education practitioners, etc.
Download or read book Exxon written by Neela Banerjee and published by Createspace Independent Publishing Platform. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Relying on primary sources dating back to the 1970s, describes how Exxon conducted cutting-edge climate research and then, without revealing what it had learned, worked at the forefront of climate-change denial, manufacturing doubt about the scientific consensus that its own research had confirmed.--Adapted from publisher's description.
Download or read book Migration free movement and regional integration written by Nita, Sonja and published by UNESCO Publishing. This book was released on 2017-12-18 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Latin America written by Pedro Massone Parodi and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Decentralization and Reform in Latin America written by Giorgio Brosio and published by Edward Elgar Pub. This book was released on 2012 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This volume provides a splendid and wide-ranging collection of studies analyzing the political-economy of decentralization in Latin-America. It's a fascinating story with numerous and profound insights into how fiscal decentralization actually works in the context of a variety of fiscal institutions and in a setting with a high degree of inequality in the distribution of income and territorial disparities.' - Wallace E. Oates, University of Maryland, US
Download or read book OECD Economic Surveys Costa Rica 2018 written by Collectif and published by OECD. This book was released on 2018-04-17 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: Costa Rica has achieved strong levels of well-being. However, many institutional obstacles are hampering more robust growth and the spreading of its gains more widely. Setting in motion a “virtuous cycle” of inclusive growth will require reforms across several policy areas that present win-win opportunities in terms of equity and productivity improvements. Rebalancing spending towards early childhood and secondary education would improve outcomes and equity and also help increasing the low level of participation of women in the labour market. Costa Rica should move from the current emphasis on education spending towards outcome policy targets, supported by performance indicators. Policies to reduce labour market informality should continue, including greater enforcement of obligations to pay social security contributions and a gradual move to a smaller number of minimum wages. Eliminating unjustified exemptions from competition would boost productivity growth. Fiscal imbalances remain the major threat to growth and living standards in the medium term. A comprehensive fiscal reform package is needed to bring to a halt the fast rising debt-to-GDP ratio, including measures to increase tax revenues and curb spending, strengthen the budgetary framework with a new, operational fiscal rule and restrict earmarking. SPECIAL FEATURES: FISCAL POLICY; PRODUCTIVITY; INCLUSIVE GROWTH
Download or read book Peru Technical Assistance Report Tax Regime for Small Taxpayers and Special Economic Zones written by International Monetary and published by International Monetary Fund. This book was released on 2022-02-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.
Download or read book Social Security Systems in Latin America written by Francisco E. B. Oliveira and published by . This book was released on 1994 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: But Latin America now faces economic and social challenges that are forcing policymakers to find ways to reform social security. Insufficient funding and a lack of incentive to improve quality and efficiency have compromised many programs, and today they often do not reach those who most urgently need them. Large deficits, low contribution rates, widespread tax evasion, and increasing insolvency exacerbate the problem.
Download or read book Draft Double Taxation Convention on Income and Capital 1963 written by and published by . This book was released on 1963 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Download or read book Aviation Cybersecurity written by Benjamyn Ian Scott and published by . This book was released on 2019 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Key to the growth of aviation are the global, high levels of safety and security exercised by all stakeholders. However, as the aviation industry becomes more reliant on technology, which is increasingly becoming more interconnected, sophisticated and automated, the number of vulnerabilities is increasing, and this is impacting safety and security. This is because cyberattacks are becoming more prevalent, with the potential to cause accidents and incidents. Cybersecurity in aviation is becoming a serious issue that all aviation stakeholders must consider in order to protect contractual partners, third parties and themselves. In order to increase cybersecurity, regulators at all levels are beginning to react to the threat of cyberattacks. This book addresses the question whether the current regulatory approach in the European Union is appropriate for international civil air transportation. Based on a critical analysis of EU aviation law, as well as related international law, with particular emphasis on cybersecurity as a transversal topic, it will be argued that the current legal status quo is not appropriate and needs to be changed.
Download or read book Mini Hydropower written by Tong Jiandong and published by . This book was released on 1997-03-11 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mini Hydropower Tong Jiandong, Zheng Naibo, Wang Xianhuan, Hai Jing, Ding Huishen Hangzhou Regional Centre for Small Hydro Power, China Mini hydropower (MHP) is an increasingly important means of generating primary electricity using the water resources of small rivers. A clean, cost-effective and renewable energy resource, MHP is a well-developed technology, and ideal for deployment in areas remote from the national grid. Describing mini hydrostations with a capacity of between 0.5MW to 2MW, this comprehensive text focuses on the practical development of this technology, from planning and design, through economic and social benefits. Features include: Detailed discussion on all aspects of hydrology and hydroenergy design. Study of the geological problems encountered during mini hydro construction. Presentation of the latest technology required for mini hydro plants from water turbines to electrical equipment. Consideration of the economic and financial feasibility of this energy resource and the social and environmental impact on the community. Useful self-assessment question and answer sections at the end of each chapter. Written by a team of experts in China, this thorough text will allow exploitation of the technology at an international level. This book will appeal to both advanced undergraduate and postgraduate students, as well as professionals in the fields of power engineering, mini hydropower development and related technical service personnel. Mini Hydropower forms a part of the Energy Engineering Learning Package. Organised by UNESCO, this distance learning package has been established to train engineers to meet the challenges of today and tomorrow in this exciting field of energy engineering. It has been developed by an international team of distinguished academics, co-ordinated by Dr Boris Berkovski. This modular course will appeal to advanced undergraduate and post-graduate students, as well as practising power engineers in industry.
Download or read book Cautiously Optimistic written by Peter Funt and published by . This book was released on 2013-04 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: How is the American spirit holding up in these difficult times? Peter Funt, syndicated columnist and host of TV's "Candid Camera," looks beyond the headlines to find out. In six-dozen essays, Funt uses a light but penetrating touch to take the nation's temperature. "I've always been fascinated by small slices of life," he writes. "During my time in broadcast and print journalism, as well as in entertainment television, I've looked for the smaller items that, when taken together, create a bigger picture of who we are and where we're headed." Funt's columns appear regularly in The Wall Street Journal and The New York Times, and many of his op-eds formed the basis for these essays. Funt's canvas is very much like the real world we deal with every day. Sure, Americans are concerned about taxes, education and crime. But we also care about mobile apps that talk back to us, Paul McCartney's hairdo, and raccoons that destroy our lawns. "On 'Candid Camera, ' Funt explains, "we celebrated the American spirit, and in the last five years of traveling, interviewing and researching, I'm happy to report that the spirit remains strong. That said, my opinion pieces often focus on the negative. That's inherent in news and commentary; we don't dismiss all the good, but we search out those things that need to be fixed." In "Cautiously Optimistic," Peter Funt finds the good, the bad and the occasionally hilarious. These essays are designed to make you think, but also to smile.
Download or read book Long term monitoring of high and low enthalpy fields under exploitation WGC short courses Kokonoe Kyushu District Japan 28 30 May 2000 written by Gudni Axelsson and published by . This book was released on 2000 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
