Namibia
Namibia can legally issue the following four types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings.
Namibia has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.
Namibia can legally issue the following four types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings.
Namibia has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.
There is very little land value capture in Namibia (). The lack of a legal definition of land value capture in the country, along with strong decentralisation, has led to ad hoc applications of land value capture that may vastly differ in nature and enforcement among local governments. Public land leasing is practiced with a general goal of redistributing land post-independence in 1990 and generating revenue, although little revenue is generated in practice. Developer obligations are limited to endowment fees related to the subdivision and creation of new properties, and betterment charges related to the increased value of land due to government rezoning.
Le calamità legate a rischi naturali (NHID), come inondazioni, siccità, violente tempeste, parassiti e malattie animali, hanno un impatto significativo, diffuso e di lunga durata sui settori agricoli di tutto il mondo. Poiché il cambiamento climatico è destinato ad amplificare molti di questi impatti, un approccio "business-as-usual" alla gestione del rischio di calamitá naturali in agricoltura non può continuare se si vogliono affrontare le sfide della produttività agricola, della crescita sostenibile, e dello sviluppo sostenibile. Attingendo da sette studi di caso - Cile, Italia, Giappone, Namibia, Nuova Zelanda, Turchia e Stati Uniti - questo rapporto congiunto OCSE-FAO propone un nuovo approccio per rafforzare la resilienza alle calamità legate a rischi naturali in agricoltura. Esplora le misure politiche, gli accordi di governance, le strategie aziendali e altre iniziative che i paesi stanno usando per rafforzare la resilienza agricola alle calamità legate a rischi naturali, evidenziando le buone pratiche emergenti. Offre raccomandazioni concrete su ciò che è necessario fare per passare da un approccio mirato ad assorbire gli impatti dei disastri, ad un approccio ex ante che si concentri sulla prevenzione e sulla mitigazione degli impatti dei disastri, aiutando il settore a essere meglio preparato a rispondere ad essi e ad adattarsi e trasformarsi per affrontare le calamità future.
Namibia can legally issue the following four types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings. Namibia’s domestic tax laws do not contain a specific provision on issuing rulings.
Today, the global youth population is at its highest ever and still growing, with the highest proportion of youth living in Africa and Asia, and a majority of them in rural areas. Young people in rural areas face the double challenge of age-specific vulnerabilities and underdevelopment of rural areas. While agriculture absorbs the majority of rural workers in developing countries, low pay and poor working conditions make it difficult to sustain rural livelihoods. Potential job opportunities for rural youth exist in agriculture and along the agri-food value chain, however. Growing populations, urbanisation and rising incomes of the working class are increasing demand for more diverse and higher value added agricultural and food products in Africa and developing Asia. This demand will create a need for off-farm labour, especially in agribusinesses, which tends to be better paid and located in rural areas and secondary towns. It could boost job creation in the food economy provided that local food systems were mobilised to take up the challenge of higher and changing domestic demand for food.