ICT and international corporate taxation: tax attributes and scope of taxation

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is not recommendable. Concerning the tax attributes in the residence state, it is shown in how far problems might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that international corporate taxation shall be based on taxation according to the residence principle. --International Corporate Taxation,Efficiency,Electronic Commerce,Information and Communication Technologies

The Industrialisation Process of Asian Small and Medium Firms

National governments throughout the Asia-Pacific Region have identified small and medium enterprises as an important source of economic growth and employment. In the past, SME business strategies have focused on production, relying on their subcontracting and sales contacts with large firms for technological innovation and marketing and on abundant domestic labour forces for comparative advantage. Recently, structural problems in the region arising from the Japanese recession, currency appreciation and rising labour costs have upset these relationships forcing SMEs to move offshore (DFI) to restore cost competitiveness and to upgrade their internal technological and organisational capacities to international standards in order to compete for contracts within more open, international markets. This paper analyses this process of change, analysing the development of SMEs within four Asian countries using a six stage evolutionary model. The majority of SMEs in these countries are still in the earlier second (dependency) or third (internalisation) stages. The more advanced SMEs have moved into the fourth (externalisation) stage, where firms develop independent technology and marketing capacities. To the extent that localisation (stage five) had occurred, it involved local embedded relationships which had limited scope for further internationalisation. Little evidence of regional integration or networking among SMEs was found.Asia-Pacific, industrialisation process, Asian small and medium enterprises

Perspective study: governance for C2C

This perspective study will serve as frame of reference for follow-up activities and exchanges both within and outside the Cradle to Cradle Network (C2CN) and it aims to reflect the current challenges and opportunities associated with implementing a Cradle to Cradle approach. In total, four perspective studies have been written, in the areas on industry, area spatial development, governance and on the build theme

Restructuring and rescaling water governance in mining contexts: the co-production of waterscapes in Peru

The governance of water resources is prominent in both water policy agendas and academic scholarship. Political ecologists have made important advances in reconceptualising the relationship between water and society. Yet, while they have stressed both the scalar dimensions, and the politicised nature, of water governance, analyses of its scalar politics are relatively nascent. In this paper, we consider how the increased demand for water resources by the growing mining industry in Peru reconfigures and rescales water governance. In Peru, the mining industry’s thirst for water draws in, and reshapes, social relations, technologies, institutions and discourses that operate over varying spatial and temporal scales. We develop the concept of waterscape to examine these multiple ways in water is co-produced through mining, and become embedded in changing modes and structures of water governance, often beyond the watershed scale. We argue that an examination of waterscapes avoids the limitations of thinking about water in purely material terms, structuring analysis of water issues according to traditional spatial scales and institutional hierarchies, and taking these scales and structures for granted

Institutional change in EU: how much "free market", how much “welfare state”?

Recent evolutions in Europe raise questions on the viability of the actual economic and social model that defines the European construction project. In this paper, using the logics of economic theory, we will try to explain the viability of institutional European model that stick between free market mechanisms and protectionism. The main challenge for the EU is about the possibility to bring together the institutional convergence and the wellbeing for all Europeans. This is the result of the view, still dominant, of European politics elite, according to which institutional harmonization is the solution of a more dynamic and prosper Europe. But, economic realities convince us that a harmonized, standardized Europe is not necessarily identical with a Europe of harmony and social cooperation.institutional change, social cooperation, free market, welfare state

MIS Guidelines for Employment Law Programs in Poland

The guidelines presented in this report propose an efficient architecture for structuring the huge volume of information flow necessary to manage and administer the several labor market programs operated by the SOLO (System of Labor Offices). The proposal includes a recommendation for the sequence of events in developing the many parts of the system which exploits the latest technical and methodological possibilities, but recognizes the practical constraints of time and money. At the heart of the proposed automated management information system (MIS) to support planning, evaluation, and budgeting for labor market programs in Poland is a set of performance indicators. These performance indicators are the main instrument for monitoring the effectiveness of the several programs. The use of performance indicators will allow a standardized assessment of program performance across voivods, local offices, and programs which is not provided by other methods of evaluation

ICT and international corporate taxation: Tax attributes and scope of taxation

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is not recommendable. Concerning the tax attributes in the residence state, it is shown in how far problems might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that international corporate taxation shall be based on taxation according to the residence principle

Information Outlook, May 1997

Volume 1, Issue 5https://scholarworks.sjsu.edu/sla_io_1997/1004/thumbnail.jp