340 research outputs found
Offshore finance and global governance:disciplining the tax nomad
No full textThis book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries. Focusing on the efforts of the United States, the collective endeavours of the European Union and the global initiative of the OECD under G20 guidance, it investigates their attempts to understand and control the mechanisms employed by such nomads. The author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax locations. Contrary to claims that globalization hinders tax collection, Vlcek argues that state sovereignty and state power remain the defining characteristic of international taxation. The EU and OECD in turn, he concludes, are leveraging cooperation with the US to force other countries to share taxpayer information with them. This significant work will interest economists, political scientists and tax experts
Mitochondrial DNA deletion in a girl with manifestations of Kearns-Sayre and Lowe syndromes: An example of phenotypic mimicry?
No full textLowe oculocerebrorenal syndrome is an X-linked recessive disease whose locus has been assigned to Xp25. However, several reports of affected females without obvious chromosomal abnormalities suggest genetic heterogeneity of the Lowe phenotype. Although the biochemical defect in typical Lowe syndrome is not known, there is evidence suggesting that mitochondrial metabolism may be impaired. We have studied a girl who presented with an oculocerebrorenal syndrome, but later developed symptoms and signs of mitochondrial encephalomyopathy. Molecular genetic analysis of muscle mitochondrial DNA showed the presence of a population of partially deleted mtDNAs (heteroplasmy). The deletion was 7803 bp long and encompassed several genes encoding subunits of the respiratory chain enzymes. Our results suggest that mitochondrial DNA deletions may mimic several symptoms of the Lowe phenotype and reinforce the concept that a defect of mitochondrial metabolism could be involved in the pathogenesis of the X-linked disease
Offshore Finance and Small States Sovereignty, Size and Money
No full textSovereignty, size and money are the three defining characteristics for the offshore financial centre in the Caribbean. The conflict at the centre of this study involves the attempt by a group of large developed countries to force small developing countries to change their domestic tax laws. Looking first at the international harmful tax competition project begun in 1998, the book then demonstrates the important economic contribution provided by an offshore financial centre to a small country. From this analysis the author demonstrates the motivations behind the individual and collective actions taken by small countries to resist the project. By standing firm against the pressure to change their laws they demonstrated the continued relevance of sovereignty in international society, and most especially its importance to the small post-colonial country. The book contributes to wider debates involving globalization, development and international finance with its analysis of the under-researched topic of offshore finance
Small states and the challenge of sovereignty: Commonwealth Caribbean offshore financial centers and tax competition
No full textThe dynamics of inter-state relations and state sovereignty have been disturbed by late-20th century globalisation. Yet the literature on the international system, globalisation
and international political economy gives scant attention to the most vulnerable sovereign entities, the small and micro states. One significant exception has been the
Commonwealth, with its many small state members. Another is the area of financial crime, and the role of the offshore financial centre (OFC) within global finance. This thesis
analyses the efforts of several small Commonwealth states from the Caribbean to maintain their OFCs in the face of an OECD-directed campaign against tax competition. It
demonstrates both the contribution made to economic development by an OFC and the successful assertion of sovereignty achieved by these small states.
The case study focuses on Caribbean OFCs and the OECD campaign against harmful tax competition during 1998 - 2003. First, the argument that tax competition is a global problem is deconstructed. Three main points from the small states’ response to the OECD position are explored, along with the OECD’s rebuttal. Because the small states are individually at a disadvantage, the thesis provides an exposition of the collective response facilitated by the Commonwealth. The OFC is justified by its material
contribution to the small state economy. Specific contributions made to the economies of the Bahamas, Dominica, St. Vincent and the Grenadines and the Cayman Islands are demonstrated. The pivotal impact of U.S. policy on the OECD project and on Caribbean OFCs is explored. Yet while one effect was a decline in the number of registered offshore firms, the quantity of capital transiting the Caribbean increased. This study of small states and offshore finance re-affirms the continued relevance of the sovereign state as an actor in international society, but also illustrates the importance of issue-area and geographical context
3. Validation de la saisonnalité des décès et authenticité biologique de la nature de l'épidémie
No full textDétermination de la saison du décès à partir des dents En histologie dentaire, des techniques ont été mises en œuvre afin de déterminer l’âge au décès des individus (Gustafson, 1950 ; Dechaume et al., 1960 ; Bang et Ramm, 1970 ; Johanson, 1971 ; Burns et Maples, 1976 ; Maples, 1978 ; Stott, 1982 ; Bromage et Dean, 1985 ; Lovejoy et al., 1985a et b ; Naylor et al., 1985 ; Charles et al., 1986 ; Kilian et Vlcek, 1989). Parmi elles, nous nous sommes intéressés plus particulièrement à l’analyse d..
Offshore Finance and Small States:Sovereignty, Size and Money
No full textSovereignty, size and money are the three defining characteristics for the offshore financial centre in the Caribbean. The conflict at the centre of this study involves the attempt by a group of large developed countries to force small developing countries to change their domestic tax laws. Looking first at the international harmful tax competition project begun in 1998, the book then demonstrates the important economic contribution provided by an offshore financial centre to a small country. From this analysis the author demonstrates the motivations behind the individual and collective actions taken by small countries to resist the project. By standing firm against the pressure to change their laws they demonstrated the continued relevance of sovereignty in international society, and most especially its importance to the small post-colonial country. The book contributes to wider debates involving globalization, development and international finance with its analysis of the under-researched topic of offshore finance
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