Je dis du bien ! Venture Capitalists Can Receive Favorable Tax Treatment for Forgiven Loans | The Tax Court in Dagres, (2011) 136 TC No. 12, recently ruled that Dagres, a venture capitalist, could claim a $3,635,218 business bad debt deduction on his individual tax return under Section 166(a) of the Internal Revenue Code for the amount he forgave on a loan made to a business acquaintance in order to strengthen their business relationship and ensure that the borrower would first inform him of promising investment opportunities. Under Section 166, business bad debts are deductible as ordinary deductions when the loan becomes either partially or totally worthless. On the other hand, personal bad debts are deductible as short term capital losses only when the debt becomes totally worthless. So, if you have a bad debt, you want it to be a business bad debt. In reaching its conclusion that the loan was made in connection with Dagres’ trade or business, the Tax Court determined that: - The venture capital business of the funds was attributable in part to Dagres. Gregory M.
Environnement et développement L’Équipe de projet CAD-EPOC sur le changement climatique et la coopération pour le développement est constituée d’experts du changement climatique, et notamment de l’adaptation à ses effets. Elle a pour principale mission d’œuvrer en faveur de la prise en compte de l’adaptation au changement climatique dans la coopération pour le développement. Ses activités s’articulent autour de trois grands axes : 1. Élaborer des orientations pour la prise en compte de l’adaptation au changement climatique dans la coopération pour le développement Ce document d’orientation a été approuvé par les pays membres de l’OCDE et publié en 2009. Il marque une étape importante en ce qu’il apporte des réponses aux préoccupations grandissantes suscitées par les risques que fait peser le changement climatique sur les activités de coopération pour le développement des pays de l’OCDE (en savoir plus). 2. Related Documents Also Available DAC-EPOC Task Team on Climate Change and Development Co-operation
Le monde selon Monsanto Ce film retrace l’histoire de Monsanto, une multinationale américaine, aujourd’hui leader mondial des OGM, et considérée comme l’un des plus grands pollueurs de l’ère industrielle (PCB, agent orange, hormones de croissance, roundup…). Après une enquête de trois ans, en Amérique du nord et du sud, en Europe et en Asie, il reconstitue la genèse d’un empire industriel, qui, à grand renfort de rapports mensongers, de collusion avec l’administration nord-américaine, de pressions et tentatives de corruption, est devenu l’un des premiers semenciers de la planète.
Study predicts imminent irreversible planetary collapse Drivers of a potential planetary-scale critical transition (credit: Anthony D. Barnosky et al./Nature) Using scientific theories, toy ecosystem modeling and paleontological evidence as a crystal ball, 21 scientists predict we’re on a much worse collision course with Mother Nature than currently thought. In Approaching a state-shift in Earth’s biosphere, a paper just published in Nature, the authors, whose expertise spans a multitude of disciplines, suggest our planet’s ecosystems are careenng towards an imminent, irreversible collapse. Earth’s accelerating loss of biodiversity, its climate’s increasingly extreme fluctuations, its ecosystems’ growing connectedness, and its radically changing total energy budget are precursors to reaching a planetary state threshold or tipping point. Once that happens, which the authors predict could be reached this century, the planet’s ecosystems, as we know them, could irreversibly collapse in the proverbial blink of an eye.
« Les instruments de marché pour la biodiversité : la nature à tout prix ? » A session of the IDDRI - Fondation d'entreprise Hermès Théâtre de la Cité internationale, espace Adenauer, 17 boulevard Jourdan, 75014 Presentation : In order to investigate the development of MBIs for biodiversity and ecosystem services, the Fondation d’entreprise Hermès and IDDRI are convening an international conference that will address the following issues: Programme : 8.30am – 9.00am: Welcoming attendees 9.00am – 10.00am: OPENING SESSION - Welcome address: Pierre-Alexis Dumas (Fondation d’entreprise Hermès) - Introduction: Laurence Tubiana (IDDRI) - Presentation of the background paper to the conference: Romain Pirard (IDDRI) >> see the video of the opening session 10.00am – 10.50am: FIRST SESSION "Market-based instruments for biodiversity and ecosystem services: Concrete illustrations and references to markets" Session chaired by Xavier Le Roux (FRB) >> see the video of the first session (1st part) 10.50am – 11.20am: Coffee Break 11.20am – 12.40pm: FIRST SESSION (Continuation)
Comment dormir en sécurité dans la rue pendant un voyage ? Le titre du post qui va suivre se veut volontairement extrême car il s’apprête à décrire quelques situations que l’on peut rencontrer en voyage lorsqu’on n’a pas de lit pour passer la nuit et pour lesquelles il s’agit de se mettre d’entrée de jeu en sécurité. L’idée d’écrire cet article m’est venue récemment alors que je passais une nouvelle nuit à l’aéroport Roissy Charles de Gaulle (Note à moi-même, prochaine fois, penser à réserver un hotel paris). Une fois passé 23h, les possibilités de divertissements dans cet aéroport sont très limitées (même scandaleusement limitées en comparaison avec les incroyables plateformes de Bangkok ou bien Hong-Kong) et il faut donc faire avec. Lorsque l’on voyage, il peut arriver que l’on se retrouve coincé pour la nuit dans une gare, un aéroport ou, dans le cas extrême : la rue. Dans ce genre de circonstances, il convient de prendre quelques précautions pour éviter de se faire agresser et / ou se réveiller sans ses affaires. Veillez à vider vos poches.
Climate Change: Breaking the "Political Consensus" The purpose of this report is to examine the science behind climate change so as to better understand the issue at hand, and thus, to be able to make an informed decision on how to handle the issue. The primary aim here is to examine climate change from a perspective not often heard in media or government channels; that of climate change being a natural phenomenon, not the result of man-made carbon emissions. The “Science” of Consensus When addressing the issue of climate change, it is important to understand that climatic change is an important field of study in science. There is an enormous political, social and economic interest in a scientific consensus, because it determines our understanding of our environment and all that is in it, including humanity, itself. This does not mean that any perceived consensus is inaccurate or completely manipulated. A Brief Climate History First of all, it is important to note that climate change is not new. CO2 and Temperature
Untitled Document La Une Forest Trends - Our Mission Forest Trends is a Washington D.C.-based international non-profit organization that was created in 1998 by leaders from conservation organizations, forest products firms, research groups, multilateral development banks, private investment funds and philanthropic foundations. Our mission is four-fold: to expand the value of forests to society; to promote sustainable forest management and conservation by creating and capturing market values for ecosystem services; to support innovative projects and companies that are developing these markets; and to enhance the livelihoods of local communities living in and around those forests. We do this by analyzing strategic market and policy issues, catalyzing connections between forward looking producers, communities and investors, and developing new financial tools to help markets work for conservation and people.
Plan Vivo › The need for Plan Vivo The scale of the challenge Deforestation and land-use change cause almost a third of GHG emissions as well as loss of biodiversity and soil degradation. The worst degradation is happening in developing countries where rural communities are locked in negative spirals of poverty and loss of natural resources. It is crucial that global mechanisms, including carbon and other ecosystem services markets, recognise the central role communities need to play in tackling these problems. Whilst there is currently broad acceptance that forests should be part of international climate change frameworks, there is no guarantee that this will work for communities. Communities and climate change adaptation Many rural households are extremely vulnerable to changes that may result from climate change, such as crop failure from drought or damage from floods or fires. Livelihoods are only sustainable when they can cope with and recover from stresses and shock. The need for simple, practical systems