Procuring Profit Shifting

2019 ◽  
pp. 137-160
Author(s):  
Alex Cobham
Keyword(s):  
Sustainable Development ◽  
Human Rights ◽  
Sustainable Development Goals ◽  
The State ◽  
Profit Shifting ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Impact ◽  
Defensive Measures

This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every income level can be attributed to those jurisdictions that procure the majority of global profit shifting. Measures against these state procurers of profit shifting can take a number of forms. First, human rights instruments can be used to highlight the extraterritorial damage being done, and to drive political salience and responses by shaming. Second, indicators of profit shifting can and should be established in international mechanisms such as the reporting of the Sustainable Development Goals to ensure continuing accountability for the state procurers. Finally, individual jurisdictions and regional blocs should consider unilateral defensive measures to eliminate the impact of profit shifting.

THE ROLE OF HARMONIZATION OF ACTIVITIES TO IMPROVE THE RATING OF RUSSIA IN THE INTERNATIONAL STATISTICAL COMPARISONS IN TELECOMMUNICATIONS AND ICT

2020 ◽  
Author(s):  
Н.П. РЕЗНИКОВА ◽  
Г.С. АРТЕМЬЕВА ◽  
Д.В. КАЛЮГА
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
International Telecommunication Union ◽  
The Sustainable Development ◽  
International Telecommunication ◽  
Development Goals ◽  
The Russian Federation ◽  
Ict Development ◽  
The Impact

Представлены основные направления для поиска путей улучшения рейтинга Российской Федерации в международных статистических сопоставлениях в сфере электросвязи/ИКТ с учетом необходимости гармонизации разнообразных направлений деятельности, связанных с оценкой влияния электросвязи/ИКТ на достижение Целей устойчивого развития, а также с появлением Нового индекса Международного союза электросвязи (МСЭ) взамен Индекса развития ИКТ(IDI). OThe main directions for finding ways to improve the rating of the Russian Federation in international statistical comparisons in the field of telecommunications/ICT are presented, taking into account the need to harmonize various activities related to assessing the impact of telecommunications/ICTs on achieving the sustainable development goals, as well as the advent of the new International Telecommunication Union Index instead of the ICT Development Index (IDI).

scholarly journals The Role of State in Achieving Sustainable Development Goals in Slovenia

2020 ◽  
Vol 29 (4) ◽  
pp. 233
Author(s):  
Senko Plicanic
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Active Role ◽  
The State ◽  
The Sustainable Development ◽  
Role Of The State ◽  
Starting Point ◽  
Development Goals ◽  
State And Local

<p>The article analyses the importance of an active role of the state in achieving the Sustainable Development Goals. Its starting point is that despite the fact that today there is a growing recognition in the world that for the implementation of sustainable development an active role of the state and local self-governing communities is indispensable and despite the fact that in Slovenia such a role of the state in implementing sustainable development stems from its Constitution, so far, too little has been done in Slovenia to achieve the Sustainable Development Goals. The purpose of this article is to analyse theoretical arguments and the Constitution in order to show the need for an active role of the state in implementing sustainable development goals, and also to discuss basic steps to be implemented in order to achieve an active role of the state in Slovenia. In this article comparative and analytical methods were used in studying the literature and regulation. The article, based on theoretical arguments and the constitutional analysis, identifies the need for an active role of the state in implementing sustainable development goals, and proposes arguments for it and also basic steps toward an active role of the state. The discussed topic is new and this article contributes to the field some fundamental arguments for the active role of state and for the more comprehensive policy-making. The article offers theoretical and constitutional arguments to be implemented in order to transform the present role of the state from a passive one into an active role and its findings are meant to be used by policy-makers and law-makers as a significant argument to pursue more active role of the state in implementing sustainable development goals.</p>

Women, Development, and Gender Inequality

2016 ◽  
Author(s):  
Lena Dominelli
Keyword(s):  
Sustainable Development ◽  
Human Rights ◽  
Gender Equality ◽  
Sustainable Development Goals ◽  
Vital Role ◽  
The Sustainable Development ◽  
History Of ◽  
Development Goals ◽  
And Gender

Women have a lengthy history of fighting their oppression as women and the inequalities associated with this to claim their place on the world stage, in their countries, and within their families. This article focuses on women’s struggles to be recognized as having legitimate concerns about development initiatives at all levels of society and valuable contributions to make to social development. Crucial to their endeavors were: (1) upholding gender equality and insisting that women be included in all deliberations about sustainable development and (2) seeing that their daily life needs, including their human rights, be treated with respect and dignity and their right to and need for education, health, housing, and all other public goods are realized. The role of the United Nations in these endeavors is also considered. Its policies on gender and development, on poverty alleviation strategies—including the Millennium Development Goals and the Sustainable Development Goals—are discussed and critiqued. Women’s rights are human rights, but their realization remains a challenge for policymakers and practitioners everywhere. Social workers have a vital role to play in advocating for gender equality and mobilizing women to take action in support of their right to social justice. Our struggle for equality has a long and courageous history.

scholarly journals The role of shared water management to achieve the Sustainable Development Goals

2021 ◽  
Author(s):  
Youssef Almulla ◽  
Francesco Fuso Nerini
Keyword(s):  
Water Management ◽  
Sustainable Development ◽  
Sustainable Development Goals ◽  
The Sustainable Development ◽  
2030 Agenda ◽  
Trade Offs ◽  
Development Goals ◽  
The Impact ◽  
Mapping Exercise

Abstract The 2030 agenda sets the stage for global collaboration to accomplish prosperity, peace and partnership for all people and our planet. The complexity of interrelationships between the sustainable development goals is amplified in shared water basins where collaboration between different actors from different sectors and nations is needed. This study explores the synergies and trade-offs between the cooperation in shared water management and 10 out of 17 sustainable development goals. An expert-driven literature search was conducted to map the interlinkages between the shared water management and each target under the selected SDGs. A total of 62 targets were studied in this explorative mapping exercise. Results show that the cooperation in shared water management is critical not only for the sustainable management of the water resources but also has the potential to accelerate the achievement of about 50% of the SDGs. The impact is higher (71%) on the resource-related SDGs such as SDG2, 6 and 7 while it is lower (33%) in economic-related SDGs such as 10 and 12.

THE ROLE OF THE STATE IN INTERNET GOVERNANCE. PROBLEMS AND PROSPECTS

2020 ◽  
Vol 1 (5) ◽  
pp. 26-32
Author(s):  
N. S. FILATOV ◽  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
The State ◽  
The Internet ◽  
Internet Governance ◽  
State Management ◽  
Governance Model ◽  
Role Of The State ◽  
Development Goals

The article is devoted to the study of the concept of the Internet governance model with the participation of stakeholders and its impact on business in regions and countries, as well as to the discussion of sustainable development goals related to Internet governance. Examples of how enterprises suffer from state management methods in this area are presented.

scholarly journals Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals

2021 ◽  
Vol 13 (14) ◽  
pp. 7738
Author(s):  
Nicolás Gambetta ◽  
Fernando Azcárate-Llanes ◽  
Laura Sierra-García ◽  
María Antonia García-Benau
Keyword(s):  
Sustainable Development ◽  
Financial Institutions ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Risk Profile ◽  
The Sustainable Development ◽  
Corporate Reporting ◽  
2030 Agenda ◽  
Development Goals ◽  
The Impact

This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.

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