A nation’s role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination

The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation. In a world of cross-border investments and business transactions, all tax regimes impact on one another. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether to engage in both collaboration and coordination with other nations and supranational bodies alike or maintain an individualised stance in relation to its tax policy. Whatever the decision, there is arguably an exercise in national sovereignty in some form. In the context of an international tax regime, whether that regime is interpreted broadly as meaning international norms generally adopted by nations around the world or domestic regimes legislating for cross-border transactions, rhetoric around national fiscal sovereignty takes on many different forms. At one end of the spectrum it is relied upon by financial secrecy jurisdictions (tax havens) as a defence to their position on the basis that ‘other’ nations cannot interfere with the fiscal sovereignty of a jurisdiction. At the other end of the spectrum, it is argued that profit shifting and international tax avoidance if not stopped is, in and of itself, a threat to a nation’s fiscal sovereignty on the basis that it threatens the ability to tax and raise the revenue needed. This paper considers a modern conceptualisation of sovereignty along with its role within international tax coordination and collaboration to argue that a move towards a more unified approach to addressing international base erosion and profit shifting may be the ultimate exercise of national fiscal sovereignty. By using the current transfer pricing regime as a case study, this paper posits that it is not merely enough to have international agreement on allocation rules to be applied, but that the ultimate exercise of national sovereignty is political agreement with other states to ensure that it is governments which determine the allocational basis of worldwide profits to be taxed. In doing so, it is demonstrated that the arm’s length pricing requirement of the current transfer pricing regime, rather than providing governments with the ability to determine the location of profits, is providing multinational entities with the ultimate power to determine that location. If left unchecked, this will eventually erode a nation’s ability to capture the required tax revenue and, as a consequence, may be deemed a failure by nation states to exercise their fiscal sovereignty.

Towards networked governance : improving interagency communication and collaboration for disaster risk management and climate change adaptation in Australia

Major disasters, such as bushfires or floods, place significant stress on scarce public resources. Climate change is likely to exacerbate this stress. An integrated approach to disaster risk management (DRM) and climate change adaptation (CCA) could reduce the stress by encouraging the more efficient use of pooled resources and expertise. A comparative analysis of three extreme climate-related events that occurred in Australia between 2009 and 2011 indicated that a strategy to improve interagency communication and collaboration would be a key factor in this type of policy/planning integration. These findings are in accord with the concepts of Joined-up Government and Network Governance. Five key reforms are proposed: developing a shared policy vision; adopting multi-level planning; integrating legislation; networking organisations; and establishing cooperative funding. These reforms are examined with reference to the related research literature in order to identify potential problems associated with their implementation. The findings are relevant for public policy generally but are particularly useful for CCA and DRM.

Transitioning from vocational education and training to university : strengthening information literacy through collaboration

"Students transitioning from vocational education and training (VET) to university can experience a number of challenges. This small research project explored the information literacy needs of VET and university students and how they differ. Students studying early childhood related VET and university courses reported differences in how and where they searched for information in their studies. These differences reflect the more practical focus of VET compared with the more academic and theoretical approach of university. The author proposes a framework of support that could be provided to transitioning students to enable them to develop the necessary information literacy skills for university study."--publisher website

Creative practices in the design studio culture : collaboration and communication

For the purpose of developing collaborative support in design studio environments, we have carried out ethnographic fieldwork in professional and academic product design studios. Our intention was to understand design practices beyond the productivity point of view and take into account the experiential, inspirational and aesthetical aspects of design practices. Using examples from our fieldwork, we develop our results around three broad themes by which design professionals support communication and collaboration: (1) use of artefacts, (2) use of space and (3) designerly practices. We use the results of our fieldwork for drawing implications for designing technologies for the design studio culture.

Desert harmony : stories of collaboration between Indigenous musicians and university students

This article will discuss the ways in which community service learning programs in music can foster meaningful collaborations between universities and Indigenous communities. Drawing on recent pedagogical literature on service learning and insights from a four-year partnership between Australian Indigenous musicians at the Winanjjikari Music Centre in Tennant Creek and music students from Queensland Conservatorium Griffith University, it will describe how such programs can facilitate significant cross-cultural exchanges between students and Indigenous communities. By drawing on observations and interview data from those involved in the project, this paper argues that these partnerships can both assist communities with activities such as cultural maintenance, and provide students with intercultural experiences that have the potential to transform their understandings of Indigenous culture.

Remarkable objects : supporting collaboration in a creative environment

In this paper, we report the results of a field trial of a Ubicomp system called CAM that is aimed at supporting and enhancing collaboration in a design studio environment. CAM uses a mobile-tagging application which allows designers to collaboratively store relevant information onto their physical design objects in the form of messages, annotations and external web links. The purpose of our field trial was to explore the role of augmented objects in supporting and enhancing creative work. Our results show that CAM was used not only to support participants' mutual awareness and coordination but also to facilitate designers in appropriating their augmented design objects to be explorative, extendable and playful, supporting creative aspects of design work. In general, our results show how CAM transformed static design objects into 'remarkable' objects that made the creative and playful side of cooperative design visible.

Evaluating the use of a very large-scale presentation and collaboration framework

In this paper we describe the use and evaluation of CubIT, a multi-user, very large-scale presentation and collaboration framework. CubIT is installed at the Queensland University of Technology’s (QUT) Cube facility. The “Cube” is an interactive visualisation facility made up of five very large-scale interactive multi-panel wall displays, each consisting of up to twelve 55-inch multi-touch screens (48 screens in total) and massive projected display screens situated above the display panels. The paper outlines the unique design challenges, features, use and evaluation of CubIT. The system was built to make the Cube facility accessible to QUT’s academic and student population. CubIT enables users to easily upload and share their own media content, and allows multiple users to simultaneously interact with the Cube’s wall displays. The features of CubIT are implemented via three user interfaces, a multi-touch interface working on the wall displays, a mobile phone and tablet application and a web-based content management system. The evaluation reveals issues around the public use and functional scope of the system.

Implementing lean in construction: Lean construction and BIM-CIRIA Guide C725

Building Information Modelling (BIM) and Lean construction have existed as two different initiatives to improve construction, with distinct communities and interests. In the last 10 years or so, both have started to diffuse into advanced practice, with accelerating speed. However, recently the insight has gained strength, first among pioneering practitioners and then among academics, that these two initiatives have a considerable mutual synergy and that it is highly advantageous to implement them jointly. In view of this, there are increasing needs to make BIM champions and users aware of Lean principles, methods and tools, as well as Lean champions and implementers aware of the functionalities of BIM. This guide is intended to provide a means to fulfill these needs.

Beyond BIM: It’s not the end of the road!

Over several decades, academics around the world have investigated the necessary tools, techniques, and conditions which would allow BIM (building information modeling) to become a positive force in the world of construction. As the research results matured, BIM started to become commercially available. Researchers and many in industry soon realized that BIM, as a technological innovation, was, in and of itself, not the end point in the journey. The technical adoption of BIM has to be supported by process and culture change within organizations to make a real impact on a project (for example, see AECbytes Viewpoint #35 by Chuck Eastman, Paul Teicholz, Rafael Sacks and Kathleen Liston). Current academic research aims to understand the steps beyond BIM, which will help chart the future of our industry over the coming decades. This article describes an international research effort in this area, coordinated by the Integrated Design and Delivery Solutions (IDDS) initiative of the CIB (International Council for Research and Innovation in Building and Construction). We hope that it responds to and extends the discussion initiated by Brian Lighthart in AECbytes Viewpoint #56, which asked about who is charting future BIM directions.

Lean construction, building information modelling and sustainability

This paper investigates the mutual relations of three current drivers of construction: lean construction, building information modelling and sustainability. These drivers are based on infrequently occurring changes, only incidentally simultaneous, in their respective domains. It is contended that the drivers are mutually supportive and thus synergistic. They are aligned in the sense that all require, promote or enable collaboration. It is argued that these three drivers should be implemented in a unified manner for rapid and robust improvements in construction industry performance and the quality of the constructed facilities and their benefits for stakeholders and wider society.

A platform - independent product library for BIM

There is considerable interest internationally in developing product libraries to support the use of BIM. Product library initiatives are driven by national bodies, manufacturers and private companies who see their potential. A major issue with the production and distribution of product information for BIM is that separate library objects need to be produced for all of the different software systems that are going to use the library. This increases the cost of populating product libraries and also increases the difficulty in maintaining consistency between the representations for the different software over time. This paper describes a project which uses “software transformation” technology from the field of software engineering to support the definition of a single generic representation of a product which can then be automatically converted to the format required by receiving software. The paper covers the current state of implementation of the product library, the technology underlying the transformations for the currently supported software and the business model for creating a national library in Australia. This is placed within the context of other current product library systems to highlight the differences. The responsibilities of the various actors involved in supporting the product library are also discussed.

Blind Collaboration

This paper examines the creation, development and implementation of an artistic process termed by the author ‘Blind Collaboration’. The process involves musicians collaborating on an album of contemporary music where they, the collaborators, do not see or hear each other nor record in the same studio at the same time as their fellow musicians. The notion of musicians recording separately or indeed remotely is not new, however what is new is the ‘blind’ aspect of the process. Each musician is completely unaware of any others’ contributions, and is therefore uninfluenced by what the others might play. None of the musicians hears the overall result until the final mix. The principal focus of this case study lies in the analysis of specific aspects and outcomes of the creative/artistic process - how it evolved, how it was managed, how it was influenced by the particular artists involved and how the Blind Collaboration process ultimately shaped the final musical work.

Evaluations of BIM : frameworks and perspectives

This paper examines the evaluation of BIM-enabled projects. It provides a critical review of the three main areas of measurement, namely technology, organization/people and process. Using two documented case studies of BIM implementation, the paper illustrates the benefits realized by project owners and contractors, and illustrates a lack of attention relative to contextual factors affecting the adoption and deployment of BIM. The paper has three main contributions. First, it identifies and discusses the lack of and difficulty surrounding standardized assessment methods for evaluating BIM-enabled projects. Second, it proposes a conceptual model that includes contextual attributes and demonstrates how the proposed framework reaches beyond simple evaluation to encompass the documentation of BIM’s benefits, lessons learned, challenges and adopted solutions. Third, it shows how the framework can account for existing business processes, organizational process assets, and enterprise level factors. The paper aims to provide a conceptual basis for evaluation and a starting point for benchmarking.

An exploration of the extent, use and success in the application of Building Information Modelling (BIM) in the UK construction industry

Building Information Modelling (BIM) has been regarded as a one stop shop capable of addressing the ills of the construction industry. Yet, while some firms have accepted BIM as a new way to work and gone on to record success, others (which have not so done) have raised such questions as: ‘How is BIM defined? Is it a tool or a process? Which kinds and sizes of organisations stand to benefit from BIM?’ These questions form the basis of this research. Hence, having explored the relevant body of literature, this research investigates three organisations within the UK – described as the earliest adopters of BIM – and considers how they have fared in terms of project performance in the years since adopting BIM; focusing on project cost, delivery time and quality achievement. This investigation also probed two of the leading voices in BIM in the UK in search of the much needed answers. The findings of the research show that successful projects executed in the organisations that have used BIM is predicated on its adoption as a process, rather than as a tool of technology; a process that changes the way work in the construction industry is typically done. Moreover, the successes recorded in the firms researched give credence to project success consequent upon adopting BIM. Nevertheless, the findings of this research show that the cornerstone of this success is leadership-driven innovation.

Reducing building information fragmentation : a BIM-specifications approach

The world of Construction is changing, so too are the expectations of stakeholders regarding strategies for adapting existing resources (people, equipment and finances), processes and tools to the evolving needs of the industry. Building Information Modelling (BIM) is a data-rich, digital approach for representing building information required for design and construction. BIM tools play a crucial role and are instrumental to current approaches, by industry stakeholders, aimed at harnessing the power of a single information repository for improved project delivery and maintenance. Yet, building specifications - which document information on material quality, and workmanship requirements - remain distinctly separate from model information typically represented in BIM models. BIM adoption for building design, construction and maintenance is an industry-wide strategy aimed at addressing such concerns about information fragmentation. However, to effectively reduce inefficiencies due to fragmentation, BIM models require crucial building information contained in specifications. This paper profiles some specification tools which have been used in industry as a means of bridging the BIM-Specifications divide. We analyse the distinction between current attempts at integrating BIM and specifications and our approach which utilizes rich specification information embedded within objects in a product library as a method for improving the quality of information contained in BIM objects at various levels of model development.