Download or read book SARS Strategic Plan 2012 13 2016 17 written by South African Revenue Service and published by . This book was released on 2012 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Administration 2013 Comparative Information on OECD and Other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2013-05-17 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world’s major revenue bodies.

Download or read book Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2015-08-11 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

Download or read book Tax simplification An African Perspective Edited by Chris Evans Ri l Franzsen Elizabeth Lilla Stack 2019 written by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack and published by Pretoria University Law Press. This book was released on 2019-01-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index

Download or read book BRICS and International Tax Law written by Peter Antony Wilson and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.

Download or read book Strategic Warning Intelligence written by John A. Gentry and published by Georgetown University Press. This book was released on 2019-03-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: John A. Gentry and Joseph S. Gordon update our understanding of strategic warning intelligence analysis for the twenty-first century. Strategic warning—the process of long-range analysis to alert senior leaders to trending threats and opportunities that require action—is a critical intelligence function. It also is frequently misunderstood and underappreciated. Gentry and Gordon draw on both their practitioner and academic backgrounds to present a history of the strategic warning function in the US intelligence community. In doing so, they outline the capabilities of analytic methods, explain why strategic warning analysis is so hard, and discuss the special challenges strategic warning encounters from senior decision-makers. They also compare how strategic warning functions in other countries, evaluate why the United States has in recent years emphasized current intelligence instead of strategic warning, and recommend warning-related structural and procedural improvements in the US intelligence community. The authors examine historical case studies, including postmortems of warning failures, to provide examples of the analytic points they make. Strategic Warning Intelligence will interest scholars and practitioners and will be an ideal teaching text for intermediate and advanced students.

Download or read book Illicit Financial Flows from South Africa written by Serges Djoyou Kamga and published by Routledge. This book was released on 2021-09-21 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the detrimental impact of illicit financial flows on South Africa’s development, political economy, and transformation in the 21st century. Over the years, illicit financial flows have led to the systematic looting and channelling away of South African resources, yet they are rarely studied by researchers looking to explain the country’s underdevelopment and political economy. This book looks across sectors, showing that illicit financial flows cut across all the key pillars of development, frustrating the betterment of peoples’ lives in South Africa. Investigating the problem from a decolonial perspective, the book delves deep into the catastrophic impacts of illicit financial flows for people and the economy, discusses how the problem is being combatted, and ultimately suggests solutions for rebuilding social trust between people and the state. Making an important contribution to the decolonial debate, as well as to discussions of South Africa’s political economy, this book will be of interest to researchers across African studies, global development, political science, law and corruption studies.

Download or read book Anti Money Laundering Compliance and the Legal Profession written by Sarah Kebbell and published by Routledge. This book was released on 2021-11-29 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Money laundering is a global issue and there is evidence that the services provided by the legal profession may be misused to launder the proceeds of crime. This book explores the experiences of professionals within Top 50 law firms when seeking to comply with the UK’s anti-money laundering (AML) regime. The book draws upon empirical evidence from 40 in-depth interviews with solicitors and compliance personnel from 20 Top 50 law firms. Access to this section of the legal profession is challenging in the context of academic research, and the research provides an account, seldom heard in academic literature, directly from practitioners. The book uses these research findings to explore and discuss the AML compliance issues faced by this section of the profession. It highlights the challenges presented by the legislative architecture of the Proceeds of Crime Act 2002, and considers compliance issues relating to customer due diligence, AML training, the client account and the suspicious activity reporting regime. It also considers participants’ perceptions of the regime, their role within it, and their own assessment of money laundering risk. It concludes by using this evidence to recommend amendments to current AML policy and legislation. This book will be of interest to students and researchers studying Financial Crime Law, Business and Company Law, and White Collar Crime, as well as policy makers in the areas of money laundering, compliance, and corruption.

Download or read book The New Public Health written by Theodore H. Tulchinsky and published by Elsevier. This book was released on 2023-01-21 with total page 1216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Public Health has established itself as a solid textbook throughout the world. Translated into seven languages, this work distinguishes itself from other public health textbooks, which are either highly locally oriented or, if international, lack the specificity of local issues relevant to students' understanding of applied public health in their own setting. Fully revised, The New Public Health, Fourth Edition provides a unified approach to public health appropriate for graduate students and advance undergraduate students especially for courses in MPH, community health, preventive medicine, community health education programs, community health nursing programs. It is also a valuable resource for health professionals requiring an overview of public health. Provides a comprehensive overview of the field, illustrated with real-life specific examples Updated with new case studies and examples from current public health environment in North American and European regions Includes detailed companion website featuring case studies, image bank, online chapters, and video as well as an instructors' guide

Download or read book Trade and Culture written by Patricia M. Goff and published by Routledge. This book was released on 2020-12-28 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments that seek to liberalize trade can find that doing so is often in tension with their desire to achieve the objectives of cultural policy. This is because measures like local content requirements can seem like discriminatory practices when viewed through the lens of trade liberalization. This tension has prompted a long-standing debate, with great variation in how countries have approached it. Trade and Culture: The Ongoing Debate explores this variation across geographic space. It also seeks to explain the evolution in these various policies over time. Policies are not static, largely due to domestic politics, shifts in the international trading system and technological developments. The chapters in this volume explore the different approaches to the trade and culture debate and provide an up-to-date look at current versions of these policies in Canada, the European Union, South Africa, Latin America, South Korea, the United States and China. This book will be of great value to scholars and researchers interested in cultural policies and the politics of international trade. This book was originally published as a special issue of the International Journal of Cultural Policy.

Download or read book Stopping the Spies written by Jane Duncan and published by NYU Press. This book was released on 2018-06-01 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is South Africa on its way to becoming a surveillance state, and will it need a whistleblower? In 2013, former National Security Agency (NSA) contractor Edward Snowden leaked secret documents revealing that state agencies like the NSA had spied on the communications of millions of innocent citizens. International outrage resulted, but the Snowden documents revealed only the tip of the surveillance iceberg. Apart from insisting on their rights to tap into communications, more and more states are placing citizens under surveillance, tracking their movements and transactions with public and private institutions. The state is becoming like a one-way mirror, where it can see more of what its citizens do and say, while citizens see less and less of what the state does, owing to high levels of secrecy around surveillance. In this book, Jane Duncan assesses the relevance of Snowden’s revelations for South Africa. In doing so she questions the extent to which South Africa is becoming a surveillance society governed by a surveillance state. Duncan challenges members of civil society to be concerned about and to act on the ever-expanding surveillance capacities of the South African state. Is surveillance used for the democratic purpose of making people safer, or is it being used for the repressive purpose of social control, especially of those considered to be politically threatening to ruling interests? She explores the forms of collective action needed to ensure that unaccountable surveillance does not take place and examines what does and does not work when it comes to developing organised responses.

Download or read book Strategic Plan for Conducting Large Geographic Scale Ship Based Surveys to Support the U S Marine Mammal Protection and Endangered Species Acts written by Ballance, Lisa T. and published by Government Printing Office. This book was released on 2017 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The motivation for this strategic plan is to provide a national, unified approach for meeting science needs in partial support of the U.S. Marine Mammal Protection Act (MMPA) and the Endangered Species Act (ESA). The specific objective is to provide a framework for discussion of ship time with respect to, chiefly, cetacean science needs. The plan presented here is meant to aid in strategic planning for these science requirements in the context of other National Marine Fisheries Service (NMFS) priorities and National Oceanic and Atmospheric Administration’s (NOAA’s) Healthy Ocean Goal. In particular, it is hoped that a proactive and comprehensive strategic plan based on a predictable schedule and geographic area rotation will facilitate the continuation, and in some cases, the initial implementation of, research that will provide the majority of data required to meet NMFS’ cetacean-related mandates. Related items: National Oceanic and Atmospheric Administration (NOAA) publications can be found here: https://bookstore.gpo.gov/agency/national-oceanic-and-atmospheric-administration-noaa

Download or read book Health Systems in Transition Third Edition written by Gregory P. Marchildon and published by University of Toronto Press. This book was released on 2021-04-21 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides insight into how the Canadian health care system is financed and organized, how it has evolved over time, and how well it performs relative to peer countries.

Download or read book SARS MERS and other Viral Lung Infections written by David S. Hui and published by European Respiratory Society. This book was released on 2016-06-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Viral respiratory tract infections are important and common causes of morbidity and mortality worldwide. In the past two decades, several novel viral respiratory infections have emerged with epidemic potential that threaten global health security. This Monograph aims to provide an up-to-date and comprehensive overview of severe acute respiratory syndrome, Middle East respiratory syndrome and other viral respiratory infections, including seasonal influenza, avian influenza, respiratory syncytial virus and human rhinovirus, through six chapters written by authoritative experts from around the globe.

Download or read book Political Handbook of the World 2016 2017 written by Tom Lansford and published by CQ Press. This book was released on 2017-03-31 with total page 1965 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published since 1928, the Political Handbook of the World provides timely, thorough, and accurate political information with more in-depth coverage of current political controversies and political parties than any other reference guide. The updated 2016–2017 Edition continues this legacy as the most authoritative source for finding complete facts and analysis on each country’s governmental and political makeup. Political science and international relations scholars have revised this edition, and made understanding complex foreign affairs andpolitical situations easy and accessible. With more than 200 entries on countries and territories throughout the world, housed in one place, these volumes are renowned for their extensive coverage of all major and minor political parties and groups in each political system. They also provide names of key ambassadors and international memberships of each country, plus detailed profiles of more than 30 intergovernmental organizations and United Nations agencies. This comprehensive update will include coverage of current events, issues, crises, and controversies from the course of the last two years, including: The closely-watched U.S. presidential election The effect of the Brexit referendum and installment of a new British prime minister The extensive investigation and subsequent impeachment of Brazil’s president The far-reaching impact of the “Panama Papers” scandal Changes in U.S.–Cuba diplomatic relations and the reopening of their embassies The unconstitutional declaration of Gambia as an Islamic State Sentiments about the migrant and refugee crisis across Europe and the influence on policy Also, the new “For Further Reference” feature included for every country entry directs readers to additional resources to continue their research.

Download or read book Biocrisis written by Albert J. Mauroni and published by Bloomsbury Publishing USA. This book was released on 2022-04-08 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the recent intersection of national security and public health regarding biological threats to the U.S. populace and proposes improvements to the executive and legislative development of U.S. policy addressing biological threat mitigation. Over the last 20 years, the national security community has engaged with disease-related issues that have traditionally been the scope of public health agencies. The federal government's response has been to create a single national biodefense strategy, which has been largely ineffective in improving conditions due to poor terminology, a lack of leadership, and a failure to assess government programs. Applying a public policy framework, Albert J. Mauroni examines how the government addresses biological threats-including disease prevention, bioterrorism response, military biodefense, biosurety, and agricultural biosecurity and food safety. He proposes a new approach to countering biological threats, arguing that lead agencies should focus on implementing discrete portfolios with annual assessments against clear and achievable objectives.

Download or read book Securitising Singapore written by Syed Mohammed Ad’ha Aljunied and published by Routledge. This book was released on 2019-07-15 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aljunied examines how the Singaporean government developed a comprehensive state–society strategic relationship by ‘securitising’ vital policy areas because of Singapore’s vulnerability as a global city state. In the twenty-first century, the Singaporean government has strategically renewed an existing form of authoritarian rule by ‘militarising’ national security governance. The main objective is to widen and deepen state power. Senior military-trained civilian political leaders and bureaucrats use military personnel, command and control, terminology and strategy of war to deal with non-traditional security challenges leading to the state’s further domination over civil liberty and civil society. Aljunied analyses the information and communication, health and climate–environment sectors. The case studies highlight the way the Singaporean government has used varying forms of political engagement, surveillance and legislation to limit civil liberty and inhibit the development of civil society. This book is a valuable resource for researchers and students of Singapore Studies as well as for the readers of Security Studies with an interest in the global–local nexus in a small state context. It is a pioneering scholarly study on the national security framework and the use of non-traditional security discourse to strengthen state power and social stability at the expense of political liberalism.