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Attiya Waris
Attiya Waris (born 25 October 1974) is a Kenyan professor at the University of Nairobi and a writer about financing development from diverse perspectives including illicit financial flows and corporate tax reform.She is the current UN Independent Expert on Foreign Debt and Human Rights; the Chair of the Supervisory Board of the Capabuild Foundation and a Commissioner on the Lancet-O’Neil Commission on Racism and Structural Discrimination in Health. Life Waris was born in on 25 October 1974. She earned her first degree at the University of Nairobi. She speaks English, Waris took her master's degrees in 2002 at the University of London and in 2004 at the University of Pretoria. Her doctorate in Tax Law was awarded by Lancaster University in 2009 following a thesis on "Solving the Fiscal Crisis: Re-legitimising the Fiscal State through the Realisation of Human Rights A Case Study of the Kenyan Constituency Development Fund" supervised by Sol Picciotto. From 2007 to 2013, she was vic ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nairobi
Nairobi ( ) is the capital and largest city of Kenya. The name is derived from the Maasai phrase ''Enkare Nairobi'', which translates to "place of cool waters", a reference to the Nairobi River which flows through the city. The city proper had a population of 4,397,073 in the 2019 census, while the metropolitan area has a projected population in 2022 of 10.8 million. The city is commonly referred to as the Green City in the Sun. Nairobi was founded in 1899 by colonial authorities in British East Africa, as a rail depot on the Uganda - Kenya Railway.Roger S. Greenway, Timothy M. Monsma, ''Cities: missions' new frontier'', (Baker Book House: 1989), p.163. The town quickly grew to replace Mombasa as the capital of Kenya in 1907. After independence in 1963, Nairobi became the capital of the Republic of Kenya. During Kenya's colonial period, the city became a centre for the colony's coffee, tea and sisal industry. The city lies in the south central part of Kenya, at an elevation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Nairobi
, mottoeng = In unity and work , image = Uon emblem.gif , image_size = 210px , caption = Coat of Arms of the University , type = Public , endowment = , undergrad = 70,000 , postgrad = 12,424 , chancellor = Dr. Vijoo Rattansi , vice_chancellor = Professor Stephen Kiama , campus = Urban , city = Nairobi , affiliations = ACU , colors = Sky blue , website = , state = , country = Kenya , coor = The University of Nairobi (uonbi or UoN; ) is a collegiate research university based in Nairobi. It is the largest university in Kenya. Although its history as an educational institution dates back to 1956, it did not become an independent university until 1970. During that year, the University ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Illicit Financial Flows
Illicit financial flows, in economics, are a form of illegal capital flight that occurs when money is illegally earned, transferred, or spent. This money is intended to disappear from any record in the country of origin, and earnings on the stock of illicit financial flows outside a country generally do not return to the country of origin. Illicit financial flows can be generated in a variety of ways that are not revealed in national accounts or balance of payments figures, including trade mispricing, bulk cash movements, ''hawala'' transactions, and smuggling. There are several economic models used to provide estimates of illicit financial flows and capital flight. The two most common methods are the World Bank Residual Model and the DOTS-based Trade Mispricing Model, which uses the IMF's Direction of Trade Statistics (DOTS) database to analyze discrepancies in trade statistics between partner countries. Another way to estimate trade mispricing is with the IPPS-based model, whi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Corporate Tax
A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at state or local levels. The taxes may also be referred to as income tax or capital tax. A country's corporate tax may apply to: * corporations incorporated in the country, * corporations doing business in the country on income from that country, * foreign corporations who have a permanent establishment in the country, or * corporations deemed to be resident for tax purposes in the country. Company income subject to tax is often determined much like taxable income for individual taxpayers. Generally, the tax is imposed on net profits. In some jurisdictions, rules for taxing companies may differ significantly from rules for taxing individuals. Certain corporate acts or types of entities may be exempt from tax. The incidence of corporate ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Reform
Tax reform is the process of changing the way taxes are collected or managed by the government and is usually undertaken to improve tax administration or to provide economic or social benefits. Tax reform can include reducing the level of taxation of all people by the government, making the tax system more progressive or less progressive, or simplifying the tax system and making the system more understandable or more accountable. Numerous organizations have been set up to reform tax systems worldwide, often with the intent to reform income taxes or value added taxes into something considered more economically liberal. Other reforms propose tax systems that attempt to deal with externalities. Such reforms are sometimes proposed to be revenue-neutral, for example in revenue neutrality of the FairTax, meaning they ought not result in more tax or less being collected. Georgism claims that various forms of land tax can both deal with externalities and improve productivity. Austral ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of London
The University of London (UoL; abbreviated as Lond or more rarely Londin in post-nominals) is a federal public research university located in London, England, United Kingdom. The university was established by royal charter in 1836 as a degree-awarding examination board for students holding certificates from University College London and King's College London and "other such other Institutions, corporate or unincorporated, as shall be established for the purpose of Education, whether within the Metropolis or elsewhere within our United Kingdom". This fact allows it to be one of three institutions to claim the title of the third-oldest university in England, and moved to a federal structure in 1900. It is now incorporated by its fourth (1863) royal charter and governed by the University of London Act 2018. It was the first university in the United Kingdom to introduce examinations for women in 1869 and, a decade later, the first to admit women to degrees. In 1913, it appointe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Pretoria
The University of Pretoria ( af, Universiteit van Pretoria, nso, Yunibesithi ya Pretoria) is a multi-campus public university, public research university in Pretoria, the administrative and de facto capital of South Africa. The university was established in 1908 as the Pretoria campus of the Johannesburg-based Transvaal University College and is the fourth South African institution in continuous operation to be awarded university status. The university has grown from the original 32 students in a single late Victorian house to approximately 53,000 in 2019. The university was built on seven suburban campuses on . The university is organised into nine faculties and a business school. Established in 1920, the University of Pretoria Faculty of Veterinary Science is the second oldest veterinary school in Africa and the only veterinary school in South Africa. In 1949, the university launched the first MBA programme outside North America, and the university's Gordon Institute of Busin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lancaster University
Lancaster University (legally The University of Lancaster) is a public university, public research university in Lancaster, Lancashire, Lancaster, Lancashire, England. The university was established in 1964 by royal charter, as one of several plate glass university, new universities created in the 1960s. The university was initially based in St Leonard's Gate in the city centre, before starting a move in 1967 to a purpose-built campus at Bailrigg, to the south. The campus buildings are arranged around a central walkway known as the Spine, which is connected to a central plaza, named Alexandra Square in honour of its first chancellor (education), chancellor, Princess Alexandra, The Honourable Lady Ogilvy, Princess Alexandra. Lancaster is a Colleges within universities in the United Kingdom, residential collegiate university; the colleges are weakly autonomous. The eight undergraduate colleges are named after places in the Historic counties of England, historic county of Lancashi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sol Picciotto
Sol Picciotto (born 1942) is a Syrian-born British academic, emeritus professor of law at Lancaster University. Life Sol Picciotto was born in Aleppo, Syria in 1942, of Jewish parents. His family left Syria in 1947 to 1948, and he was educated at Manchester Grammar School. Picciotto was educated at the University of Oxford (BA) and the University of Chicago (JD). Picciotto has been joint editor of the ''International Journal of the Sociology of Law'', and founding joint editor of ''Social and Legal Studies'' and an editorial consultant on the ''Australian Journal of Law and Society''. He is a senior adviser at the Tax Justice Network. Picciotto's students have included Attiya Waris Attiya Waris (born 25 October 1974) is a Kenyan professor at the University of Nairobi and a writer about financing development from diverse perspectives including illicit financial flows and corporate tax reform.She is the current UN Independent ... who is also involved with the Tax Justice Network ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Avoidance
Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should not be confused with tax evasion, which is illegal. Forms of tax avoidance that use legal tax laws in ways not necessarily intended by the government are often criticized in the court of public opinion and by journalists. Many corporations and businesses that take part in the practice experience a backlash from their active customers or online. Conversely, benefiting from tax laws in ways that were intended by governments is sometimes referred to as tax planning. The World Bank's World Development Report 2019 on the future of work supports increased government efforts to curb tax avoidance as part of a new social contract focused on human capital investments and expanded social p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Irish Times
''The Irish Times'' is an Irish daily broadsheet newspaper and online digital publication. It launched on 29 March 1859. The editor is Ruadhán Mac Cormaic. It is published every day except Sundays. ''The Irish Times'' is considered a newspaper of record for Ireland. Though formed as a Protestant nationalist paper, within two decades and under new owners it had become the voice of British unionism in Ireland. It is no longer a pro unionist paper; it presents itself politically as "liberal and progressive", as well as being centre-right on economic issues. The editorship of the newspaper from 1859 until 1986 was controlled by the Anglo-Irish Protestant minority, only gaining its first nominal Irish Catholic editor 127 years into its existence. The paper's most prominent columnists include writer and arts commentator Fintan O'Toole and satirist Miriam Lord. The late Taoiseach Garret FitzGerald was once a columnist. Senior international figures, including Tony Blair and Bill Cl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Apple Inc
Apple Inc. is an American multinational technology company headquartered in Cupertino, California, United States. Apple is the largest technology company by revenue (totaling in 2021) and, as of June 2022, is the world's biggest company by market capitalization, the fourth-largest personal computer vendor by unit sales and second-largest mobile phone manufacturer. It is one of the Big Five American information technology companies, alongside Alphabet, Amazon, Meta, and Microsoft. Apple was founded as Apple Computer Company on April 1, 1976, by Steve Wozniak, Steve Jobs and Ronald Wayne to develop and sell Wozniak's Apple I personal computer. It was incorporated by Jobs and Wozniak as Apple Computer, Inc. in 1977 and the company's next computer, the Apple II, became a best seller and one of the first mass-produced microcomputers. Apple went public in 1980 to instant financial success. The company developed computers featuring innovative graphical user inter ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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