Diplomacy & Defense Think Tank News

Over recent years, a growing number of countries have enacted rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The  intention is to limit opportunities for strategic trade mis-pricing and profit shifting to lower-tax affiliates within the multinational group. Using the introduction of the French transfer price (TP) documentation requirements in 2010 as a testing ground, we show that the rules exert real effects and shape MNEs’ investment behavior. Affected businesses significantly lower their investments in France. Moreover, there are  cross-border effects on affected firms’ foreign group locations in low-tax countries, where investments equally decline. Our analyses show that investment responses are largely driven by increases in firms’ effective tax costs; there is no indication that MNEs respond to compliance burdens associated with the laws.

Over recent years, a growing number of countries have enacted rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The  intention is to limit opportunities for strategic trade mis-pricing and profit shifting to lower-tax affiliates within the multinational group. Using the introduction of the French transfer price (TP) documentation requirements in 2010 as a testing ground, we show that the rules exert real effects and shape MNEs’ investment behavior. Affected businesses significantly lower their investments in France. Moreover, there are  cross-border effects on affected firms’ foreign group locations in low-tax countries, where investments equally decline. Our analyses show that investment responses are largely driven by increases in firms’ effective tax costs; there is no indication that MNEs respond to compliance burdens associated with the laws.

Over recent years, a growing number of countries have enacted rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The  intention is to limit opportunities for strategic trade mis-pricing and profit shifting to lower-tax affiliates within the multinational group. Using the introduction of the French transfer price (TP) documentation requirements in 2010 as a testing ground, we show that the rules exert real effects and shape MNEs’ investment behavior. Affected businesses significantly lower their investments in France. Moreover, there are  cross-border effects on affected firms’ foreign group locations in low-tax countries, where investments equally decline. Our analyses show that investment responses are largely driven by increases in firms’ effective tax costs; there is no indication that MNEs respond to compliance burdens associated with the laws.

Die neue Regierung in Israel steht politisch so weit rechts wie keine andere vor ihr. Der Erfolg der rechtsradikalen Parteien und ihre Beteiligung an der Regierung sind Ergebnisse einer länger anhaltenden Transformation der politischen Landschaft Israels. Kennzeichnend für diese Entwicklung ist die Genese einer rechten Mehrheit, die mit einer Rechtsverschiebung des Mainstreams und der politischen Legitimierung des radikalsten Segments der israelischen Gesellschaft einhergeht. Der gemeinsame Nenner dieser Regierung ist ein antiliberaler Impetus, der auf eine Neuordnung des Staates hinausläuft. Die Regierung beabsichtigt, demokratische Mechanismen, ins­besondere das System von Checks and Balances, den Status des Obersten Gerichtshofs und den der Grundrechte, zu schwächen. Stattdessen sollen majoritäre Prinzipien gestärkt werden, die den Regierungsmehrheiten kaum mehr Schranken auferlegen. Dieser disruptive Ansatz bezieht sich auch auf den Konflikt mit den Palästinensern: Hier wird ein Sieg angestrebt. Die Integration des Westjordanlands in das Rechts­gebiet des Staates Israel soll unumkehrbar gemacht werden.

Mit der European Sky Shield Initiative hat Deutschland seinen Führungsanspruch bei der europäischen Luftverteidigung angemeldet. Verteidigung gemeinsam zu denken ist begrüßenswert, aber schwierig umzusetzen. Wichtige europäische Partner, allen voran Frankreich und Italien, sind derzeit nicht gewillt, Deutschland zu folgen. Die fehlende politische Einigkeit zeigt, dass der deutsche Vorstoß die europäischen Sicher­heitsinteressen nicht genug berücksichtigt, Partner nicht überzeugt und viele Fragen zur strategischen, militärischen, industriellen und ökonomischen Ebene offen lässt. Soll die ESSI Europas Schutz im Bereich Luftverteidigung spürbar ver­bes­sern, muss Berlin Antworten zum strategischen Gleichgewicht, zur Entwicklung der europäischen Rüstungsindustrie und zu militärisch sinnvollen Lösungen geben. Der Aufwuchs ein­zelner militärischer Fähigkeiten wird keinen europäischen Sky Shield ermöglichen.

Education for planetary health could be one of the key levers of the much-needed civilizational turn toward a sustainable and healthy future. Education goes beyond information provision and passing on of knowledge and includes competencies to transfer knowledge from one decision situation to another. There are a range of different literacy concepts from various research perspectives that aim to improve such competencies. While many contain aspects highly relevant for planetary health, there is still no comprehensive and integrative planetary health approach. To fill this research gap, we present a conceptual model of planetary health literacy. By zooming into the model, further details on the necessary core competencies of accessing, understanding, appraising, and applying information in order to make judgements and take decisions regarding planetary health can be found. Zooming out of the model allows a holistic planetary health perspective and shows the potential and opportunities of planetary health literacy for the health of humans and ecosystems. Planetary health literacy encompasses both a life-course and a transgenerational approach, at the individual, societal, and global level. Future educational programs focusing on planetary health could integrate the conceptual model to increase planetary health literacy of individuals, including relevant health literacy agents, and of societies.

Education for planetary health could be one of the key levers of the much-needed civilizational turn toward a sustainable and healthy future. Education goes beyond information provision and passing on of knowledge and includes competencies to transfer knowledge from one decision situation to another. There are a range of different literacy concepts from various research perspectives that aim to improve such competencies. While many contain aspects highly relevant for planetary health, there is still no comprehensive and integrative planetary health approach. To fill this research gap, we present a conceptual model of planetary health literacy. By zooming into the model, further details on the necessary core competencies of accessing, understanding, appraising, and applying information in order to make judgements and take decisions regarding planetary health can be found. Zooming out of the model allows a holistic planetary health perspective and shows the potential and opportunities of planetary health literacy for the health of humans and ecosystems. Planetary health literacy encompasses both a life-course and a transgenerational approach, at the individual, societal, and global level. Future educational programs focusing on planetary health could integrate the conceptual model to increase planetary health literacy of individuals, including relevant health literacy agents, and of societies.

Education for planetary health could be one of the key levers of the much-needed civilizational turn toward a sustainable and healthy future. Education goes beyond information provision and passing on of knowledge and includes competencies to transfer knowledge from one decision situation to another. There are a range of different literacy concepts from various research perspectives that aim to improve such competencies. While many contain aspects highly relevant for planetary health, there is still no comprehensive and integrative planetary health approach. To fill this research gap, we present a conceptual model of planetary health literacy. By zooming into the model, further details on the necessary core competencies of accessing, understanding, appraising, and applying information in order to make judgements and take decisions regarding planetary health can be found. Zooming out of the model allows a holistic planetary health perspective and shows the potential and opportunities of planetary health literacy for the health of humans and ecosystems. Planetary health literacy encompasses both a life-course and a transgenerational approach, at the individual, societal, and global level. Future educational programs focusing on planetary health could integrate the conceptual model to increase planetary health literacy of individuals, including relevant health literacy agents, and of societies.

This article examines the link between universality aspirations of international organizations and member state funding by focusing on the United Nations system. Centering on financial input as a key proxy for ownership and collectively shared responsibility, we show that the UN Scale of Assessments has provided a surprisingly stable formula for calculating obligatory membership fees in the regular budgets of the UN Secretariat, Specialized Agencies, and other UN entities. We argue that the Scale of Assessments embodies a commitment to differentiated universality as it applies to all member states while considering key differences among them, notably their levels of per capita income and debt burden. While large parts of UN budgets currently depend on voluntary contributions by a small number of wealthy member states and thus stray far from universality ambitions, we suggest that assessed contributions are an underexploited tool for operationalizing multilateral universality in an uneven world. We propose four concrete measures for strengthening and expanding the use of assessed contributions that can contribute to making the UN system a more universally owned set of international organizations.

This article examines the link between universality aspirations of international organizations and member state funding by focusing on the United Nations system. Centering on financial input as a key proxy for ownership and collectively shared responsibility, we show that the UN Scale of Assessments has provided a surprisingly stable formula for calculating obligatory membership fees in the regular budgets of the UN Secretariat, Specialized Agencies, and other UN entities. We argue that the Scale of Assessments embodies a commitment to differentiated universality as it applies to all member states while considering key differences among them, notably their levels of per capita income and debt burden. While large parts of UN budgets currently depend on voluntary contributions by a small number of wealthy member states and thus stray far from universality ambitions, we suggest that assessed contributions are an underexploited tool for operationalizing multilateral universality in an uneven world. We propose four concrete measures for strengthening and expanding the use of assessed contributions that can contribute to making the UN system a more universally owned set of international organizations.