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.

Establishing research in a palliative care clinical setting : perceived barriers and implemented strategies

There are many challenges in developing research projects in research-naïve clinical settings, especially palliative care where resistance to participate in research has been identified. These challenges to the implementation of research are common in nursing practice and are associated with attitudes towards research participation, and some lack of understanding of research as a process to improve clinical practice. This is despite the professional nursing requirement to conduct research into issues that influence palliative care practice. The purpose of this paper is to describe the process of implementing a clinical research project in collaboration with the clinicians of a palliative care community team and to reflect on the strategies implemented to overcome the challenges involved. The challenges presented here demonstrate the importance of proactively implementing engagement strategies from the inception of a research project in a clinical setting.

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

Turning points in narratives of research design : research innovation stimulating unique responses to existing challenges for beginning rural teachers

This paper explores methodological turning points in researching narratives of early career resilience mediated by the complexities of remote teaching. Innovative, flexible and discursive research design facilitated exploration of emerging narratives using digital technologies. Data were regularly interrogated with participant-researchers to reveal the undercurrents of imbued meaning. Dialogue with participant-researchers enhanced interpretations of data plots and text-based explanations of narrative turning points, providing valuable insights throughout analysis. Reflections on the affordances and tensions in this process illustrate the significance of innovation but also the complexities associated with online collaboration. Consequently, empowering the participant-researchers throughout the life of the research was critical in understanding their narratives of teaching.

Young and Well CRC: Engaging young people as research partners

This paper presents the outcomes of an international collaboration between researchers and young people in Australia and the United States, using participatory design to engage young people as research partners in the collaborative development of a conceptual framework for the Online WellBeing Center (OWBC), a repository of evidence-based mental health tools focused on mental health promotion and the prevention of mental illness developed as part of Young and Well Cooperative Research Centre. Eighteen participants (nine in Australia and nine in USA) were involved as key partners through a series of participatory design workshops to develop the framework for the OWBC. Key objectives of the collaboration included an increased understanding of: how to recruit young people to be part of an international project team collaborating remotely; how to use new technologies to manage communication and maintain engagement; how to apply principles of participatory research to create a youth informed research project; how to develop an international stakeholder partnership to ensure relevancy in value systems, cultural orientation and project outcomes. Recommendations included guidelines for how others can establish international collaborations that integrate young people as active project participants.

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.

CubIT presentation and collaboration framework

Cubit is a public installation developed for QUT's Cube. It allows QUT staff and students to upload and exhibit media content on the Cube's display surfaces. Interact with the work of QUT's Science, Technology, Engineering and Mathematics (STEM) research projects with CubIT, a unique system at the Cube that allows the general public to collaborate with and access research content shared by QUT's students and academics. QUT students and staff can easily present and share their work at The Cube on a set of large multi-touch displays. To access The Cube, all they need to do is swipe their staff or student card at the CubIT system. They will then be able to instantly upload presentations, videos or visualisation of their work. CubIT boasts a host of collaborative features that allows users to share content across user accounts, annotate content and create shared presentations. Interactive features allow the public to engage and collaborate with content hands-on. In addition to being accessible through The Cube, CubIT allows users to interact with their work through alternative mediums and devices, including mobile phones, tablets and Dropbox. Please note you must be on the QUT network to access CubIT. CubIT can be booked to appear on the Cube Level 5 at specfic times for student and staff purposes. Please email booking requests

Enhancing social work interprofessional learning through across university and industry collaboration : early steps in the Advanced Health Directives Project

There is ongoing interest in strategies for enhancing the reciprocal benefit derived from social work placements by students, host agencies, and universities. There is also recognition that interprofessional learning is an important aspect of social work education,and that field education placements have a role to play in this learning. This article reports on an innovation in community-engaged learning undertaken between a major public hospital and a university, where a team of social work and law students contributed to a focused inquiry into a socio-legal practice challenge faced by the hospital, namely the use of Advanced Health Directives (AHDs).Various collaborative processes involved in the early phase of the AHD project are reflected on by participants.A preliminary evaluation supports the value of taking a systematic approach to university–industry engagement where interprofessional collaboration occurs vertically and horizontally within and across university and placement hosting agencies.

Experiencing archives at universities : archivists, librarians, understanding, and collaboration

Collaboration is one of the top trends in academic librarianship in the United States as noted by the Association of College and Research Libraries (ACRL), and is likely to be a growing trend in other countries as well (Association of College and Research Libraries [ACRL] Research Planning and Review Committee, 2014). While ACRL is focusing on library participation in various initiatives and projects on campus that are external to the library, this trend can be broadened to include the possibility for further collaboration within many academic libraries between the librarians and archivists.

The concept of collaboration : a critical exploration of the care continuum

This thesis critically explored the concept of collaboration through an analysis of the experiences of midwives, child health nurses and women in the process of transition from hospital to community care and related policy documents. The research concluded that the concept serves an important social function in obscuring the complexity of social relations in healthcare. Rather than adopt an unquestioning attitude to what is represented as collaboration this thesis argues for a more critical examination of what is occurring, what is potentially hidden and how specific interests are served through its use.

Enriching community engaged learning through interdisciplinary collaboration

Twenty first century society presents critical challenges for higher education (Brew 2013, 2). The challenges facing modern communities require graduates to have skills that respond to issues at the boundaries of, and intersections between, disciplines. Mounting evidence suggests that interdisciplinary curriculum and pedagogies help students to develop boundary-crossing skills and a deeper awareness of the student’s domain-specific knowledge (Spelt et al. 2009; Strober 2011). Spelt et al. (2009) describe boundary-crossing skills as the ability to engage with different discourses, take account of multiple perspectives, synthesise knowledge of different disciplines, and cope with complexity. In this chapter we investigate emerging conditions, practical processes, and pedagogical strategies that are enabling the Lab stakeholders, the community, the university, and students to participate in interdisciplinary community-engaged learning. Aspects of the Lab that are considered in this chapter include building trust, sharing values, establishing learning goals that are reflected in learning experiences and assessment, and employing strategies that define and attend to relationships and roles. The case study, “The Recognition of Aboriginal and Torres Strait Islander Peoples in the Australian Constitution”, a QUT collaborative project with the Social Justice Research Unit Anglicare Southern Queensland, describes the collaborators, processes, outcomes, and the lessons learned through one Lab project over three semesters. The issues illustrated in the case study are then further explored in a critical discussion of the strategies supporting interdisciplinarity in community-engaged learning across university/community collaboration, within and across the university, and for student participants

Strenthening information literacy through collaboration: Implications for AIM

Because of its size, its excellent VET history, and its emerging higher education provision, AIM is in a special position to be an exemplar of good practice in the VET-HE transition. Many dual sector providers, by virtue of their size, tend to focus on higher education, on the assumption that VET ‘competence’ implies that their VET entrants to HE are confident and capable in information literacy skills. While this is only one of the many challenges that such students face in their undergraduate programs, it is the most critical for most of them in their quest for academic success. All students (school leavers, gap-year participants, articulating, mature age) entering HE will face specific challenges. For articulating students, the nature of credit transfer arrangements will often mean they commence studies in units that are not designated first year units. In this case, the embedded support structures are not as prominent. The existing literature is not consistent in reports on the rates of completion, retention and attrition of articulating students. There is some evidence that VET-qualified students have higher retention rates than school leavers [1], but limited information literacy skills can lead to attrition [2].