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Der amerikanische TikToker «largeba» ist erstaunt, dass es in Schweizer Tankstellenshops frisches Gemüse, Früchte und sogar Sushi – gibt. Für ihn unvorstellbar. In den USA dominieren Softdrinks und ungesunde Snacks.

The Eurogroup played a central role in Greece’s debt crisis in the 2010s, leading to bailout loans, spending cuts and economic reforms that reshaped the Greek economy

Mitten im Krieg spricht Wolodimir Selenski plötzlich über Wahlen und Referenden. Der Vorstoss ist Kalkül: Unter Druck aus Washington setzt der ukrainische Präsident auf Demokratie als letzte Waffe – gegen Trump, Moskau und den drohenden Verlust westlicher Hilfe.

Seit mehreren Tagen fehlt von Naim K. jede Spur. Jetzt bittet die Genfer Kantonspolizei um Hinweise aus der Bevölkerung.

BBC Sport Africa picks out six players to keep an eye on at the 2025 Africa Cup of Nations in Morocco from 21 December to 18 January.

BBC Sport Africa picks out six players to keep an eye on at the 2025 Africa Cup of Nations in Morocco from 21 December to 18 January.

BBC Sport Africa picks out six players to keep an eye on at the 2025 Africa Cup of Nations in Morocco from 21 December to 18 January.

BBC Sport Africa picks out six players to keep an eye on at the 2025 Africa Cup of Nations in Morocco from 21 December to 18 January.

Die im DIW Berlin angesiedelte forschungsbasierte Infrastruktureinrichtung Sozio-oekonomisches Panel (SOEP) ist eine der größten und am längsten laufenden multidisziplinären Panelstudien weltweit, für die derzeit jährlich etwa 30.000 Menschen in knapp 15.000 Haushalten befragt werden. Das SOEP hat den Anspruch den gesellschaftlichen Wandel zu erfassen und steht immer neuen vielfältigen Themen- und Aufgabenfeldern gegenüber. Zum nächstmöglichen Zeitpunkt suchen wir eine studentische Hilfskraft (w/m/div) für 12 Wochenstunden.

Sie wirken am Projekt "RDCnet" mit, das den Zugang zu sensiblen Forschungsdaten, wie den Daten des SOEP, für Forschende erleichtern soll. Dafür sollen Datenzugangspunkte direkt an Universitäten und bei anderen Kooperationspartnern bereitgestellt werden. Zur Umsetzung soll eine groß angelegte Bedarfsumfrage durchgeführt werden, die den Fokus Ihrer Tätigkeit darstellt.

Wer von gezuckerten Skiferien und kuschligen Berghütten träumt, muss nicht zwingend auf einem oder zwei Brettern den Hügel herunterrasen. Diese Aktivitäten benötigen keine Piste, um für Spass zu sorgen.

Was gibt es Gemütlicheres, als in einer Pferdekutsche durch verschneite Landschaften zu reisen? Hier findest du 4 Orte, die solche romantischen Fahrten anbieten.

À Bruxelles, l’anniversaire des dix ans de l’Accord de Paris avait des allures de constat d’échec. Réunis dans une atmosphère morose, les architectes du texte de 2015 ont reconnu que l’élan politique qui avait porté la diplomatie climatique mondiale s’est éteint, entre une Europe isolée et une Chine désormais aux commandes.

The post Dix ans après l’Accord de Paris, Pékin impose le rythme appeared first on Euractiv FR.

Jonas Lauwiner, selbsternannter König der Schweiz, schnappt sich herrenlose Grundstücke im ganzen Land. Der Kanton Bern will seinem Treiben mit einer Gesetzesanpassung nun einen Riegel schieben.

Hyundai präsentiert auf der Los Angeles Autoshow das Crater Concept. Ein rustikaler Geländewagen der XRT-Familie. Die Studie zeigt Hyundais Vision für künftige Offroad-Modelle und soll Kunden zu mehr Abenteuerlust inspirieren.

Es geht darum, Polen, Italien, Ungarn und Österreich zu instrumentalisieren, sagen Experten. Die Länder sollen viel enger mit den USA zusammenarbeiten. Was hat Trump vor?

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

He is accused of using romance scams to defraud $8m, with the profits flaunted on Instagram.

L'entraineur des Guépards du Bénin a publié la liste des 28 joueurs qui seront présents au Maroc pour la Coupe d'Afrique des Nations (CAN Maroc 2025). Pour la grande messe du football africain, le sélectionneur a retenu trois gardiens de but, 9 défenseurs, 7 milieux de terrain, et 9 attaquants.

Liste des 28 joueurs convoqués