Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 440

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Author: Linda M. Ambrosie
Publisher: Cambridge Scholars Publishing
ISBN: 1443882291
Category : Business & Economics
Languages : en
Pages : 315

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Cruise ship passengers and all-inclusive hotel-guests are increasing exponentially as these floating and fixed properties proliferate in size and number. This is especially true for developing economies that consider sun, sand and sea tourism as a form of growth. Tightly integrated, multi-billion dollar global enterprises mix with weak local institutions populated by local officials, some corrupt, vying for more investment to create a toxic cocktail with diminished social benefits as the hangover. Within view of the shoreline and the towering monoliths of hotels and ships, post-secondary education facilities teach normative concepts of good management to students who, upon graduation, fight for a decreasing number of poorly paid jobs. Meanwhile, local government officials tout vacuous GDP figures and hospitality companies make inflated claims of employment to garner federal funding for infrastructure expansion. Many observers have made similar claims that have been easily ignored to date due to an absence of studies integrating tax revenue, private and public finance, and social outcomes. This combination illustrates not only current structures, but also how they are engendered. Rather than relying on tourist satisfaction, much investment is driven by windfall profits and tax-loss carryforwards thanks to tax loopholes and willing local officials that ignore or aid in the violation of regulations. While foreign companies condemn the corruption and cronyism at destinations, local nationals decry the exploitative foreign companies. The simple truth is that they flourish symbiotically. As such, this book necessarily addresses both actors. However, rather than being simply critical or numerical, this book provides recommendations for multinational enterprises increasingly running the risk of detection of aggressive tax planning and greenwashing. For host countries, it provides recommendations of a virtuous cycle for improved public sector accountability to restore the beneficial effects of tourism. There is also a discussion on how a value-added study of the tourism industry within a jurisdiction could detect untaxed profits that are withheld through astute transfer-pricing schemes. This is a book for tourism managers and experts, as well as policy-makers in the Caribbean and any sun, sand and sea destination that attracts floating and fixed all-inclusives.

Author: George Philip
Publisher: Cambridge University Press
ISBN: 9780521030700
Category : Business & Economics
Languages : en
Pages : 608

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This book provides a study of the transformation of the Latin American oil system from one in which the international oil companies dominated to one which is dominated by the main state oil companies, and an account of how some of the more important of the state companies have operated. This comprehensive guide to the evolution of the Latin American oil system combines in one volume a synthesis of material from secondary sources and original research and thus provides an invaluable reference for all concerned with the history and economy of Latin America and with the development and functioning of the international oil industry.

Author: International Monetary Fund. Western Hemisphere Dept.
Publisher: International Monetary Fund
ISBN: 1513513370
Category : Business & Economics
Languages : en
Pages : 98

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This paper assesses Peru’s fiscal transparency practices in comparison with the IMF’s Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru’s practices meet most of the principles of the IMF’s Fiscal Transparency Code at good or advanced level. The country provides an extensive set of fiscal information with financial statements covering the entire public sector. There is a comprehensive budget supported by a solid fiscal framework with clear policy objectives embedded in numerical fiscal rules. The country also has a clear and comprehensive legal and fiscal regime for the management of resource revenue.

Author: United States. War Department
Publisher:
ISBN:
Category :
Languages : en
Pages : 446

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Author: Philippines. Department of Justice
Publisher:
ISBN:
Category : Attorneys general
Languages : en
Pages : 248

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Author: United States. War Department
Publisher:
ISBN:
Category :
Languages : en
Pages : 446

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Author: Puerto Rico. Department of Education
Publisher:
ISBN:
Category :
Languages : en
Pages : 174

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Author:
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 28

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Author: United States. War Department
Publisher:
ISBN:
Category :
Languages : en
Pages : 850

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