In line with last year’s peer review, the 2022 review shows that in general, most jurisdictions are members of Inclusive Framework respecting their commitment to implement minimum standard. The also highlights BEPS MLI, which has been main tool used standard, continued have a significant and increased effect is strengthening bilateral tax treaty network ratified it.

Abstract After about a quarter century of countries having pursued deep regional integration through negotiating on trade agreements (RTAs), we observed number historical events that symbolize the curbing trend globalization in 2016. On June 24, 2016, people United Kingdom voted to leave European Union (EU) referendum. November 8, Mr. Donald Trump, who proposed “America First” policy and protec...

Those who have comorbid conditions see themselves as much more disabled than those with a single substance use or psychiatric disorder; hence their over-representation in health services. However, as the preceding chapters have illustrated, they are usually in treatment for a single disorder, and the services are not enabled to tackle comorbidity. A frequent message throughout has been that com...

Population axiology concerns how to evaluate populations in regard to their goodness, that is, how to order populations by the relations “is better than” and “is as good as”. This field has been riddled with “paradoxes” which seem to show that our considered beliefs are inconsistent in cases where the number of people and their welfare varies. Already in Derek Parfit’s seminal contribution to t...

The PVM is a system for distributed processing implementations that offers tools for communication between tasks, like point to point messages and broadcasts, and tools to control the spawning of tasks. It was chosen due to the simplicity it allows in the implementation of message exchanges between the agents, and because it allows the definition of which workstation a process must run. Besides...