"Taxation of profits should take place where the economic activities generating those profits are carried out, and where value is created," said Vienna University of Economics and Business Assistant Professor Rita Szudoczky. She explained that this is the language used to explain the primary purpose of the G20/OECD project on Base Erosion and Profit Shifting (BEPS).
Law and Governance
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They say that a picture is worth a thousand words. Sometimes the pictures you don't see are worth even more. That was one of the messages that SPP Assistant Professor Dan Large shared during his presentation as part of the CEU Africa Research Group Seminar on December 9. Large contrasted the images surrounding the 3rd India-Africa Forum Summit (IAFS) in Delhi in October 2015, and the 6th Forum on China-Africa Cooperation (FOCAC) in Johannesburg just two months later.
In too many places around the world, it is only the privileged members of society who are able to use the law to assert and protect their rights. There is a broad and growing movement, however, to change that. Namati: Innovations in Legal Empowerment is playing a leading role mobilizing and partnering with individuals, organizations, and governments around the world to provide all people with access to the tools and protection that the law offers.
In a presentation at the School of Public Policy on December 2, Gloria Lai (Mundus MAPP '11) offered a devastating critique of the global war on drugs – a war that, as she noted, has been enormously expensive: $1.5 trillion was spent on drug control efforts between 1970 and 2010 in the US alone. Despite this, there was no significant change in the levels of drug dependence.
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