Tag: Organisation for Economic Co-operation and Development (OECD)

The Multilateral Instrument (MLI), or to give it its full name, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS), is a multilateral treaty (agreement) developed by the Organisation for Economic Co-operation and Development (OECD), with the support of the G20, to update the international tax rules through the implementation of a series of tax treaty measures without the need for countries to separately renegotiate each of their existing tax treaties.

Given the ever-changing landscape of the past two years, the adage that nothing is certain except death and taxes is perhaps more apposite than ever. Whilst it may appear that a semblance of normality is returning, its almost as certain as death and taxes, that remote working will be a part of the next normal.

In the wake of the COVID-19 pandemic, industries and businesses across Africa are adapting, including rethinking business strategies and supply chains. For multinational entities (MNEs), business restructuring can have transfer pricing implications too.

The gender pay gap is holding back African economies from unlocking their true potential. The impact of the COVID-19 pandemic has resulted in widespread job losses globally, disproportionately affecting women more than men. It is more urgent that ever to address the lack of gender equality on the African continent across all spheres of society.

The Global Entrepreneurship Monitor (GEM) found that South Africa has one of the highest business start-up failure rates in the world. In the GEM National Entrepreneurship Context Index (the NECI Index), South Africa ranks 49th out of 54 countries, ahead of only Croatia, Guatemala, Paraguay, Puerto Rico, and Iran. Often, people think that the number one thing an entrepreneur needs is a winning idea.

Many of us have stayed later at work to meet a tight deadline or finish a large project, but would we work frequent unpaid hours? Have you considered the toll this can have on your mental health and wellbeing? It is well established and commonly known across the world that work-related stress is a huge contributor to work absence.

Climate change and global warming are issues that have long been debated. Predictions as far back as 1982 regarding increases in atmospheric carbon dioxide are proving true.

Will the state policy of social engineering through the centralising of post-school admissions create fertile ground for the growth of quality private education?

Before the introduction of the South African Constitution of the Republic of South Africa, women had no formal recognition as equal citizens. As shocking as that may sound, only in 1996, did the bill of rights rectify this.

A digital initiative focused on increasing the digital intelligence quotient (DQ) of children aged 8-12, #DQEveryChild, has increased digital citizenship in children worldwide by 10% on average, reducing cyber-risk exposure by 15%.