This guidance paper focuses on issues that the governments of developing countries may wish to consider if they adopt a policy to tax such transfers.  In doing so, it examines and provides the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax, and comments on the pros and cons of these provisions.

Women have largely been excluded from the ownership and control of land in Pakistan, which is the single most important source of income and status in the agricultural economy. This systematic exclusion stems from multiple factors at both the policy and societal level, which include multiple and contradictory sources of law that fail to resolve the issue of women’s right to property as well as cultural bias and discriminatory practices that arise from the prevalent male-dominant mindset in rural areas.

One of local government authorities is the implementation of land use planning. Due to implementation land use planning, controlling is needed as effort for the implementation is appropriate with the planning. According to Spatial Planning Act No.26/2007, land use control instruments are zoning regulation, permit, incentive and disincentive, and sanction. In Indonesia, zoning regulation is new instrument and only a few of city that have made and uses zoning regulation as land use control instrument.

El Gobierno Territorial Autónomo de la Nación Wampis (GTANW) ejerce su autonomía de hecho, sin expreso dictamen de la normativa interna sino basándose en el Convenio 169 de la OIT. De esta forma ejercen el control de su territorio, la cual una parte está titulada y la otra no; las áreas no tituladas son de uso y ocupación ancestral y que han sido aprovechadas y cuidadas por los Wampis.

Land – its access, control and ownership – lies at the heart of power relationships within Uganda. The struggle for land is deeply intertwined with the struggle for women’s rights. Women’s access to and control over resources and economic decision making is fundamental to the achievement of their rights. Despite some progress, inequality between women and men in ownership and control of land remains stark. Women’s rights organisations (WROs) in Uganda have identified changing patterns of land use as a major problem affecting women across the country.

Property rights economically empower women by creating opportunities for earning income, securing their place in the community and ensuring their livelihoods. When women are economically empowered, it spurs development for their families and communities. Property Rights and Gender in Uganda: A Training Toolkit seeks to strengthen understanding of property rights for women and men as equal citizens.

Land is a natural resource that is limited and finite but with immense commercial (as an asset and factor of production), social-cultural, spiritual and aesthetic value. On the other hand, a family particularly in the context of Uganda is a fluid social construct deriving its strict definition from a particular social-cultural context. Land and family conflicts have been shown by various studies 1 to be the most prevalent form of livelihoods disruption to many households’ and individuals.

Mozambique has a land governance system that allows for strong protection of community-based land rights, community consultation with respect to partnerships with investors, and also secure rights to land for investors. However, the implementation of legislation has been slow and the capacity among state actors is weak. Tensions exist between a government keen on promoting foreign investment and agro-industry and a rural population that is insufficiently aware of and not always able to exercise their legal rights.

The promulgation of the Kenyan Constitution 2010 brought into place concerns about the urgency for land reform. Land reforms hold the key to solving some of Kenya’s greatest challenges such as landlessness, community cohesion, food security and sustainable development. Land reforms lie at the heart of the work of the National Land Commission (NLC) and Kituo cha Sheria and they are also at the heart of many Kenyan communities who live, work and rely on land. Information contained in the book goes a long way in educating these communities about their land rights.

O presente trabalho tem como objectivo compreender o que caracteriza os processos de solicitação, tramitação das solicitações e concessão de DUATs em Moçambique, olhando para diferentes zonas, género, tipo de agricultor e tipo de produção, assim como apresentar as vantagens e desvantagens de registar os direitos, consideradas pelos grupos-alvo entrevistados. O estudo realizado nas províncias de Nampula e Zambézia revela que os processos de concessão de DUATs têm sido diferenciados consoante a zona, o produtor e a autoridade encarregue do processo e a finalidade.

The acquisition of land by foreigners in developing countries has emerged as a key mechanism for foreign direct investment (FDI). FDI is defined by the Organization for Economic Cooperation and Development (OECD) as the category of international investment that reflects the objective of a resident entity in one economy to obtain a lasting interest in an enterprise resident in another economy.

Fiscal instruments are tools that governments use to manage revenue and expenditure and therefore influence the growth (or stability) of the various sectors of the economy. Government revenue is derived primarily through taxation. In Kenya, land taxation has contributed less than 1% of government revenue for the past three years. The Sessional Paper No.