Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework.

GLOBE is a registered non-profit that does not pay salaries to its members or board of directors. GLOBE is run strictly on a volunteer basis, and 100% of donated funds go towards our research on developing a better understanding of cultures and societies around the world. If you would like to make a donation to help accomplish this goal, please contact us globe_20@sfu.ca now.


Globe 3d Model


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A globe is a spherical model of Earth, of some other celestial body, or of the celestial sphere. Globes serve purposes similar to maps, but unlike maps, they do not distort the surface that they portray except to scale it down. A model globe of Earth is called a terrestrial globe. A model globe of the celestial sphere is called a celestial globe.

A globe shows details of its subject. A terrestrial globe shows landmasses and water bodies. It might show nations and major cities and the network of latitude and longitude lines. Some have raised relief to show mountains and other large landforms. A celestial globe shows notable stars, and may also show positions of other prominent astronomical objects. Typically, it will also divide the celestial sphere into constellations.

The word globe comes from the Latin word globus, meaning "sphere". Globes have a long history. The first known mention of a globe is from Strabo, describing the Globe of Crates from about 150 BC. The oldest surviving terrestrial globe is the Erdapfel, made by Martin Behaim in 1492. The oldest surviving celestial globe sits atop the Farnese Atlas, carved in the 2nd century Roman Empire.

The Earth's circumference is quite close to 40 million metres.[1][2] Many globes are made with a circumference of one metre, so they are models of the Earth at a scale of 1:40 million. In imperial units, many globes are made with a diameter of one foot[citation needed] (about 30 cm), yielding a circumference of 3.14 feet (about 96 cm) and a scale of 1:42 million. Globes are also made in many other sizes.

Some globes have surface texture showing topography or bathymetry. In these, elevations and depressions are purposely exaggerated, as they otherwise would be hardly visible. For example, one manufacturer produces a three dimensional raised relief globe with a 64 cm (25 in) diameter (equivalent to a 200 cm circumference, or approximately a scale of 1:20 million) showing the highest mountains as over 2.5 cm (1 in) tall, which is about 57 times higher than the correct scale of Mount Everest.[3][4]

Most modern globes are also imprinted with parallels and meridians, so that one can tell the approximate coordinates of a specific location. Globes may also show the boundaries of countries and their names.

Globes generally show north at the top, but many globes allow the axis to be swiveled so that southern portions can be viewed conveniently. This capability also permits exploring the Earth from different orientations to help counter the north-up bias caused by conventional map presentation.

Celestial globes show the apparent positions of the stars in the sky. They omit the Sun, Moon and planets because the positions of these bodies vary relative to those of the stars, but the ecliptic, along which the Sun moves, is indicated. In their most basic form celestial globes represent the stars as if the viewer were looking down upon the sky as a globe that surrounds the earth.

The sphericity of the Earth was established by Greek astronomy in the 3rd century BC, and the earliest terrestrial globe appeared from that period. The earliest known example is the one constructed by Crates of Mallus in Cilicia (now ukurova in modern-day Turkey), in the mid-2nd century BC.

No terrestrial globes from Antiquity have survived. An example of a surviving celestial globe is part of a Hellenistic sculpture, called the Farnese Atlas, surviving in a 2nd-century AD Roman copy in the Naples Archaeological Museum, Italy.[5]

China made many mapping advancements such as sophisticated land surveys and the invention of the magnetic compass. However, no record of terrestrial globes in China exists until a globe was introduced by the Persian astronomer, Jamal ad-Din, in 1276.[9]

A facsimile globe showing America was made by Martin Waldseemller in 1507. Another "remarkably modern-looking" terrestrial globe of the Earth was constructed by Taqi al-Din at the Constantinople observatory of Taqi ad-Din during the 1570s.[11]

Globus IMP, electro-mechanical devices including five-inch globes have been used in Soviet and Russian spacecraft from 1961 to 2002 as navigation instruments. In 2001, the TMA version of the Soyuz spacecraft replaced this instrument with a digital map.[13]

The most common type has long, thin gores (strips) of paper that narrow to a point at the poles,[14] small disks cover over the inevitable irregularities at these points. The more gores there are, the less stretching and crumpling is required to make the paper map fit the sphere. This method of globe making was illustrated in 1802 in an engraving in The English Encyclopedia by George Kearsley.

Modern globes are often made from thermoplastic. Flat, plastic disks are printed with a distorted map of one of the Earth's hemispheres. This is placed in a machine which molds the disk into a hemispherical shape. The hemisphere is united with its opposite counterpart to form a complete globe.

Usually a globe is mounted so that its rotation axis is 23.5 (0.41 rad) from vertical, which is the angle the Earth's rotation axis deviates from perpendicular to the plane of its orbit. This mounting makes it easy to visualize how seasons change.

The OECD press release indicates that it expects to release the Commentary relating to the Model Rules and to address the interaction with the United States (US) Global Intangible Low-Taxed Income (GILTI) rules in early 2022. In addition, the Inclusive Framework is developing the model treaty provision for the Subject to Tax Rule (STTR), which is the third element of the Pillar Two global minimum tax framework, and a multilateral instrument for its implementation, which the OECD expects to release in the early part of 2022 with a public consultation event on it to be held in March 2022. Finally, the OECD notes the work to be done on development of an implementation framework addressing administration, compliance and coordination matters related to Pillar Two and announces that a public consultation event on the implementation framework will be held in February 2022.

A model treaty provision for the STTR supplemented by commentary that explains the purpose and the operation of the rule is expected to be released in early 2022. The OECD plans to host a public consultation event on the STTR in March 2022.

The modular and multi level construction of the model facilitate an easy start to the transformation. This makes it feasible even for smaller organisations. With the right mindest, anyone can undertake this journey.

The direction of the organisation is assessed within this dimension. Within this, leadership is defined by the obligation of management to the creation of a favourable environment, supporting the achievement of planned goals and results. The recognition of opportunities and risks along the entire value chain is also vital. Therein, the focus lies on business models and the engagement with all stakeholders as well as the creation and nursing of value networks.

The model and assessment procedure ist suited to organisations of every size and industry. It works both as a framework and a rating model for circular activities. Circular Globe is based on current academic knowledge and proven practical experience, following internationally acknowledged standards and works of reference. The climate goals of the Paris Agreement and the UN Sustainable Development Goals are considered within the model. Circular Globe integrates current and anticipated regulatory requirements, such as EU Action Plans.

Explore the Earth with the 3D interactive globe. The globe is a three-dimensional model of the Earth with high-resolution 3D satellite imagery. The first globe was created around 150 BC. by Crates of Mallus.

The main features of each globe are: preserved similarities of the figure, agreement and ambiguity of surface and line. Based on these coordinators, the globe is the most faithful and approximate representation of the globe.

I would like to only display the 3d model, without displaying the globe, sun, and all other elements that come with the globe.

How does one remove all those elements from the cesium display?

The IRS has announced that it will issue proposed regs addressing how certain Code provisions, including the foreign tax credit rules and the dual consolidated loss rules, apply to certain types of taxes described in the Global Anit-Base Erosion Model Rules (Pillar Two) or GloBE model rules. (Notice 2023-80, 2023-52 IRB)

The Community Earth System Model is a fully coupled global climate model developed in collaboration with colleagues in the research community. CESM provides state of the art computer simulations of Earth's past, present, and future climate states. ff782bc1db

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