scholarly journals The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)

2021 ◽  
pp. 47-59
Author(s):  
Isaác Gonzalo Arias Esteban ◽  
Anarella Calderoni
Keyword(s):  
Risk Assessment ◽  
Developing Countries ◽  
Latin America ◽  
Training And Development ◽  
Technological Infrastructure ◽  
General Overview ◽  
The Caribbean ◽  
Assessment Procedures ◽  
Competing Priorities ◽  
Mass Information

AbstractIn developing countries, where competing priorities often overwhelm capacity, the sweeping BEPS initiative can serve to motivate and justify the devotion of limited resources to the international tax field. It is hard to say whether all of the BEPS Actions are “suitable” for developing countries as their size, level of maturity, and many other factors that influence taxation vary drastically. An evaluation of domestic circumstances will help to determine the tax regime’s compatibility with the BEPS recommendations. This initiative represents a minimum level of commitment that is necessary to ascertain sustainable BEPS implementation. Certain attributes will influence the feasibility of this implementation such as the adaptability of the juridical system to enforce new regulations, the technological infrastructure, the capacity to process and protect mass information, efficient risk assessment procedures and analysis tools, and continual training and development workshops, among others. The BEPS project is still quite young; however, thanks to contributions from CIAT member countries, the BEPS Monitoring database was created. This can provide us with a general overview of how extensively each BEPS Action has been implemented in these countries so far.

scholarly journals Strategies for Developing Countries: Experiences in Latin America and the Caribbean

1995 ◽  
Vol 16 (1) ◽  
pp. 1-3
Author(s):  
Manuel Amador
Keyword(s):  
Developing Countries ◽  
Latin America ◽  
Modern Science ◽  
Well Being ◽  
Global Strategy ◽  
Health Food ◽  
Unequal Distribution ◽  
The Caribbean ◽  
Rich Countries ◽  
Distribution Of Income

Developing countries face severe poverty, unemployment, low agriculture productivity, unequal distribution of income and consumption, poor sanitation, and illiteracy. These problems are difficult to solve because of lack of resources, industrial backwardness, and the limited extent to which modern science and technology are introduced. Thus it is necessary to reexamine the objectives of development and the values on which they are established. It will not be possible to achieve fair levels of well-being if progress is attempted simply by copying patterns in rich countries rather than through a rational application of those countries’ scientific knowledge and productive technologies. In several countries of Latin America and the Caribbean, the development of technical and human resources and institutions has helped solve several problems. Cuba has made progress in biotechnology and in health, food, agriculture, cattle, fishery, and education, applying its own resources and the creativeness of scientists, technicians, and workers in these fields. These efforts have succeeded notwithstanding the difficulty of gaining access to Western technology and the country's severe financial limitations. A political decision for elaborating a global strategy and setting resources, and testing the technology and evaluating its technical, economic, social, political, and cultural feasibility were necessary.

Health Care Technology Transfer in Latin America and the Caribbean

1992 ◽  
Vol 8 (02) ◽  
pp. 255-267 ◽  
Author(s):  
Gloria A. Coe ◽  
David Banta
Keyword(s):  
Health Care ◽  
Developing Countries ◽  
Latin America ◽  
Technology Transfer ◽  
Policy Making ◽  
Short Term ◽  
Health Care Technology ◽  
Trained Personnel ◽  
The Caribbean ◽  
Care Technology

AbstractThe greatest problem concerning health care technology for developing countries is that they are dependent upon the industrialized world for technology. The only short-term solution to this problem is to improve the choices that are available to them. This goal will require changes in the structure and processes of policy making. A particular difficulty for these countries is the lack of trained personnel in fields related to technology assessment.

Book Reviews

2012 ◽  
Vol 50 (4) ◽  
pp. 1132-1135
Keyword(s):  
Political Economy ◽  
Developing Countries ◽  
Latin America ◽  
Industrial Policy ◽  
Industrial Development ◽  
State Intervention ◽  
The Political ◽  
Industrial Policies ◽  
Catch Up ◽  
The Caribbean

Ann Harrison of Wharton School, University of Pennsylvania reviews, “Industrial Policy and Development: The Political Economy of Capabilities Accumulation” by Mario Cimoli, Giovanni Dosi and Joseph E. Stiglitz. The EconLit Abstract of this book begins: “ Nineteen papers explore state intervention in industry and markets, focusing on successful industrial policies and interventions. Papers discuss institutions and policies shaping industrial development—an introductory note; technological learning, policy regimes, and growth—the long-term patterns and some specificities of a “"globalized'' economy; emulation versus comparative advantage—competing and complementary principles in the history of economic policy; industrial policies in developing countries—history and perspectives; industrial tariffs, international trade, and development; the (slow) return of industrial policies in Latin America and the Caribbean; the different capabilities of east Asia and Latin America to “"demand-adapt'' and “"supply-upgrade'' their export productive capacity; microeconomic evolution in high uncertainty contexts—the manufacturing sector in Argentina; the impact of public policies in Brazil along the path from semistagnation to growth in a Sino-centric market; the past, present, and future of industrial policy in India—adapting to the changing domestic and international environment; growth and development in China and India—the role of industrial and innovation policy in rapid catch-up; the political economy of industrial policy in Asia and Latin America; the roles of research at universities and public labs in economic catch-up; nationality of firm ownership in developing countries—who “"crowds out'' whom in imperfect markets; a question of trust—historical lessons for current development; competition policy and industrial development; latecomer entrepreneurship—a policy perspective; intellectual property and industrial development—a critical assessment; and the future of industrial policies in the new millennium—toward a knowledge-centered development agenda. Cimoli is with the United Nations Economic Commission for Latin America and the Caribbean and the Department of Economics at the University of Venice (Ca Foscari). Dosi is Professor of Economics at the Sant'Anna School of Advanced Studies, Pisa. Stiglitz is University Professor at Columbia University and Co-President of the Initiative for Policy Dialogue. Index.

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