Engineering analysis of beach erosion at Homer Spit, Alaska /

Includes abstract.

Behavior of beach fill and borrow area at Seaside Park, Bridgeport, Connecticut /

"February 1965."

Behavior of beach fill and borrow area at Sherwood Island State Park, Westport, Connecticut /

"May 1967."

An aerial photographic technique for beach erosion surveys in North Carolina /

"October 1971."

Beach erosion control study on Duval County, Fla.

Cover title.

Beach erosion control study on Pinellas County, Fla.

"Serial no. 5."

Field use of the Beach Erosion Board in-place sediment density probe /

Mode of access: Internet.

Beach erosion studies.

Mode of access: Internet.

Appendix II, coast of California, Point Mugu to San Pedro breakwater, beach erosion control study : letter from the Secretary of the Army transmitting a letter from the Chief of Engineers ...

Title also given as: Beach erosion control report on cooperative study of Pacific coast line of the State of California.

Beach erosion control report on cooperative study of New Hampshire.

"August 25, 1960."

The Bulletin of the Beach Erosion Board

Vol. 11 complete in one number

The Annual bulletin of the Beach Erosion Board

Mode of access: Internet.

Study and investigation of the various reactions of Mazandaran Province shoreline against wind waves

Determining of beach states and study of manner sediment transmission in beach profile, involves the evaluating the actions of hydrodynamic forces dominated over the beaches, in this research through determining the beach states by the help of Hanson and short method, different reactions of Mazandaran’s shoreline against wind waves was studied and investigated. For this reason, First, the kind of hydrodynamic forces dominated over the beaches of this province was studied and beaches of the this province was distinguished as wave–dominated beaches, afterwards eight stations are chosen throughout the shoreline and the waves qualities and the sediments regarding to different depth was evaluated in these stations by using software and laboratory actions. In this way the parameter of dimensionless fall velocity each station was calculated and the beach states and their changes according to time was studied. Finally, the gained information is located in the software area of Arc GIS, and the waves dynamics and the way of erosion and accretion was evaluated in each station. In this research by study of air photographs during a thirty years period we found that was no remarkable changes at shoreline in western and central parts and each type of change depends upon the delta, while eastern part of coast at the location of breakwaters in neighbouring of Farahabad Station, accretion features is quiet evident. In the main results of this research, it became obvious that the beach state in the stations Neca, Farahabad, Larim, Naftchal, Mazandaran university, Babolsar, Noor is dissipative and the beach in Nashtarood station is in intermediate (ridge and runnel) state to the extend that in the dissipation beaches from east to west, the degree of dissipation of the beaches is decreased continuously.

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.

A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing

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. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether or engage in both collaboration and co ordination with other nations and supranational bodies alike or maintain a unilateral stance in relation to its tax policy. This article considers a modern conceptualisation of sovereignty to argue that a move towards a more unified approach to addressing international base erosion and profit sharing may be the ultimate exercise of national fiscal sovereignty.