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The Brazilian Amazon Timber Industry And The International Mechanisms Of Timber Trade Control – Combating Illegal Logging And Associated Trade, Juliana Coelho Marcussi

Dissertations & Theses

Illegal logging and its associated trade are one of the main causes of degradation of the Amazonian Rainforest in Brazil. They spring from several deficiencies in the regulatory and monitoring systems. The purpose of this work is to recommend mechanisms to overcome these deficiencies to eliminate illegal logging and its associated trade in the long-term and to enhance the appreciation of the standing forests and the sustainable use of their natural resources.

Chapter 1 provides an overview of the Brazilian tropical timber market’s trends, and briefly describes the main stages of timber supply chain to build familiarity with the activities …

A Hitchhiker’S Guide To The Oecd’S International Vat/Gst Guidelines, Walter Hellerstein

Scholarly Works

The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the OECD’s Global Forum on VAT in Paris in late 2015, are the culmination of nearly two decades of efforts to provide internationally accepted standards for consumption taxation of cross-border trade, particularly trade in services and intangibles. This article provides a roadmap to the Guidelines, especially for readers who may be unfamiliar with consumption tax principles, in general, or VATs in particular. Part II of the article provides the background to the Guidelines, describing the basic features of a VAT, the problems with which the Guidelines are …