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- integration (14) (remove)
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers’ rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers’ rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.
Over the last decades Britain´s ethnic minorities have successfully established themselves in a multicultural society. In particular, Indian – Hindu communities generally improved their social and economic situation. In this context, the third generation of British Indians is now growing up. In contrast to the previous generation of the Indian diaspora, these children grow up in an established ethnic community, which learned to retain its religion, traditions and culture in a foreign environment. At the same time, these children are part of the multicultural British society. Based on the academic discussion about the second generation of immigrated ethnic communities, when the youth often suffered from cultural differences, racism and discrimination and therefore rejected aspects of their culture of origin, this paper assumes that the loss of the culture of origin further increases in the third generation. This thesis follows the main theories about the connection between generation and integration. It is believed that the preference of western culture influences the personal, ethnic and cultural identity of young people. This leads to the rejection of traditional bonds. Before introducing this thesis various theoretical concepts are discussed which are inevitable for the comprehension of the diasporic situation in which British Indian youngsters grow up. As part of the worldwide Asian Indian diaspora Indian families in Britain maintain manifold links to Indian communities in various countries. Particularly, the link to India plays a decisive role; the subcontinent is referred to as an abstract homeland, especially by the first generation. While the grandparents strongly adhere to their Indian culture and Hindu religion, the second generation already generated cultural change. In this process various cultural values of the Indian ethnic community have been questioned and modified. Further, the second generation pushed the integration into the British society by giving up the dependence on the ethnic network. This paper is based on a hybrid and fluent definition of culture. This definition also applies to the underlying understanding of identity and ethnicity. Due to migration, cultural contact and the multilocality of the diaspora, diasporic and post-diasporic identities and cultures are characterized by hybridity, heterogeneity, fragmentation and flexibility. Particularly, in the younger generation – though dependent on a number of social and structural factors - cultural change and mixture happen; in this process new ethnicities and identities evolve. In the second and third part of this paper the thesis of loss of culture of origin is refuted on the basis of findings from empirical research. British - Indian youngsters in London have been questioned for the study. Half of the youngsters are related to a sampradaya, a Hindu sect. This enables the author to compare youngsters who do not belong to a particular religious group with those who are included into a religious and / or ethnic community through a sampradaya. The analysis of the findings which are based on qualitative and quantitative social research shows that the young people have great interest in their culture of origin and that they aim to maintain this culture in the diaspora. They identify as Indian and are proud of their cultural differences. In this, they differ from the second generation. In contrast to the generation of their grandparents the Indian identity of the third generation is not based on nostalgic memories. They confirm and emphasize their postdiasporic difference in a western multicultural society. The findings from the survey hereby exceed the thesis from Hansen’s theory about the rediscovery of the culture of origin in the third generation. The comparison of both groups shows that in the context of the differentiation of postmodern and postcolonial communities also ethnic groups become increasingly differentiated. Therefore, the Indian heritage and culture does not play the same role for every young British Indian.
Im Zentrum Europas
(2008)
European integration provokes competition between the European metropolitan areas. At the same time, the question at which locations services of highest centrality are produced remains open. The paper analyses how far the German capital Berlin accepts the challenge to accomodate headquarters of multinational firms. Our investigation shows that Berlin's qualifications to attract headquarters are quite well. The number of headquarters residing in Berlin has increased subtly but contiuous during the last 15 years. One advantage could be the spatial proximity to the Eastern European markets.
Polen und Kerneuropa
(2006)
Mit großer Skepsis werden in Polen die Diskussionen zum Thema "Kerneuropa" aufgenommen. Das Land fürchtet, an den Rand gedrängt zu werden, sollte ein innerer Kreis in der EU, eine "Union in der Union", entstehen. Deutschland hat mehrfach die Idee eines Kerneuropa unterstützt. Ein deutsch-polnischer Austausch zu Inhalten und Perspektiven eines solchen Kerns könnte darum polnische Befürchtungen abbauen.