Organisation for Economic Co-operation and Development (OECD)

With regards to the granting of taxing rights, in line with the destination principle Chilean VAT generally levies services provided or utilized in Chile. The destination principle is designed to ensure that tax on cross-border supplies is ultimately levied only in the jurisdiction where the final consumption occurs, thereby maintaining neutrality within the VAT system as it applies to international trade.

This contribution aims to examine Nigeria’s use of Green Bonds as an example of an innovative policy initiative which has the potential to promote economic development while simultaneously reducing Nigeria’s carbon emission levels.

Unfortunately, the Guide appears to be blind to the way in which conceiving land and tenure rights in the context of global vale chains can multiply the relevant spaces of engagement and challenges the traditional notion of jurisdictional spaces and fragmentation. Luckily, communities, activists and lawyers acting on the ground have come to this realization long ago, and I  believe that they will find the best way to use a document that aims to normalize large-scale investments but can also open new interesting spaces for political and legal resistance.