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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.

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.

ÄNDERUNGSANTRÄGE 1 - 22 - Entwurf einer Stellungnahme zur Entlastung 2024: Gesamthaushaltsplan der EU – Europäischer Auswärtiger Dienst
Ausschuss für auswärtige Angelegenheiten
Evin Incir

Quelle : © Europäische Union, 2025 - EP

ÄNDERUNGSANTRÄGE 1 - 41 - Entwurf einer Stellungnahme Entlastung 2024: Gesamthaushaltsplan der EU – Kommission
Ausschuss für auswärtige Angelegenheiten
Evin Incir

Quelle : © Europäische Union, 2025 - EP

BERICHT über das Thema „Europäische Verteidigung – Bereitschaft 2030: Bedarfsermittlung“
Ausschuss für Sicherheit und Verteidigung
Christophe Gomart

Quelle : © Europäische Union, 2025 - EP

De par leurs buts, ils ont contribué à écrire l’histoire de la Coupe d’Afrique des nations et ont laissé une empreinte indélébile dans les mémoires. Découvrez les meilleurs buteurs de l’histoire de la CAN.

A struggling regime is caught between countervailing forces.

Quelle : © Europäische Union, 2025 - EP

Accords opaques, documents falsifiés et indulgence de l'UE envers l'élite au pouvoir en Serbie : une menace pour la mémoire culturelle et les standards démocratiques et juridiques.

- Libres opinions. L'espace de débat du Courrier des Balkans / Serbie, Belgrade Waterfront, Culture et éducation, Blogs - Diaporama

Une prétendue photographie d'un avion de transport C-130 de l'armée nigériane, qui aurait été capturé au Burkina Faso après un atterrissage forcé, est abondamment partagée par des soutiens de l’Alliance des États du Sahel. Il s'agit d'une image créée par intelligence artificielle d'un avion immatriculé non pas au Nigeria mais au Niger.

A family poses in front of their home rebuilt as part of the Sindh People’s Housing for Flood Affectees (SPHF). At COP30 the project was showcased for its significant successes in empowering women in the rehousing the families of the devastating 2022 floods. Credit: SPHF

By Cecilia Russell
BELÉM, Brazil, Dec 12 2025 (IPS)

By any comparison, the statistics for Sindh People’s Housing for Flood Affectees (SPHF) are phenomenal.

In 2022, photographs from the region showed people treading carefully through waist-deep water with their few belongings grasped firmly above their heads in an attempt to escape the flooding caused by 784 percent more than average monsoon rains.

Tents housed tens of thousands of families as they contemplated an uncertain future, with estimates of 15 million people displaced and more than 1,700 dead.

That’s where the story ends for many international survivors of floods and other climate-related disasters. They need to pick up the pieces themselves. The financing for adaptation and loss and damage is still “running on empty.”

And if there was to be clarity at COP30 in Belém, Brazil, the so-called ‘adaptation COP,’ countries that arrived with clear objectives of leaving the negotiations with a roadmap for adaptation that included grant-based adaptation finance and increased support left disappointed.

The final Mutirão Decision calls for efforts to triple adaptation finance by 2035 (compared to 2025 levels). While this reaffirms the previous Glasgow goal of doubling it by 2025, the new goal was a compromise because the deadline was pushed from 2030 to 2035.

Amy Giliam Thorp, writing for Africa-based think tank Power Shift Africa, summed up the opinion of many analysts who say, although the final decision refers to “efforts to at least triple adaptation finance,” the language is “politically evasive and obscures who is responsible.”

Flashback: A flooded village in Matiari, in the Sindh province of Pakistan. Credit: UNICEF/Asad Zaidi

Yet, COP30 provided an opportunity to showcase the best that adaptation finance, albeit as loans and not grant-based, can achieve.

Let’s get back to those statistics.

Speaking at a swelteringly hot and humid Pakistan hall at COP30 Khalid Mehmood Shaikh, CEO of SPHF, reeled off the achievements of the housing project—it is in the process of constructing 2.1 million multi-hazard-resistant houses, directly benefitting over 15 million people—more than the population of 154 countries.

Currently, the construction of 1.45 million houses is underway, with 650,000 already completed and an additional 50,000 each month.

Photos displayed at the COP side event, Women Leading Climate Action in Sindh through SPHF: The World’s Largest Post-Disaster Housing Reconstruction Program, showed women and their families involved in various stages of building their new homes.

The pictures showcased construction methods that the Asian Development Bank (ADB) calls “multi-hazard resilient” architecture—high plinths to prevent floodwaters from entering homes, as well as windows and ventilation systems that improve air flow and reduce temperatures during heatwaves; the region sometimes experiences temperatures exceeding 45 °C. Additionally, there is a transition from kutcha, which uses natural local materials like mud, straw, and bamboo, to pucca, constructed with modern materials such as brick, cement, steel, and concrete.

Completed homes, colorfully decorated, stand as testimony to a project that creates both shelter and dignity.

Speakers at a COP30 side event, Women Leading Climate Action in Sindh through SPHF: The World’s Largest Post-Disaster Housing Reconstruction Program. Credit: SPHF

The programme, fully managed by the private sector, began with a USD 500 million loan from the World Bank and PKR 50 billion (more than USD 178 million) from the Government of Sindh.

While this wasn’t enough to build the required 2.1 million houses, with a “robust system” of delivery with partners EY, KPMG, and PwC, and utilizing technology for monitoring, the SPHF was able to mobilize a further USD 2 billion from the Asian Development Bank (ADB), Islamic Development Bank (IsDB), and additional support from the World Bank.

Apart from the loans, the project has benefitted women and those considered to be ‘unbanked,’ with 1.5 million bank accounts opened.

One of the achievements they list is the “largest residential asset transfer in the history of Pakistan,” benefitting women.

“About 800,000 women are direct beneficiaries, while the land title for each house is being awarded in women’s names—the largest residential asset transfer in the history of Pakistan,” Shaikh said. “This ensures that those most vulnerable to climate change, including women-headed households, widows, and elderly women, gain long-term security and financial inclusion, embedding justice and resilience into the recovery process.”

The manager of the Climate Change & Environment Division at the Islamic Development Bank (IsDB), Daouda Ben Oumar Ndiaye, said the project reflected the bank’s focus on gender integration, especially for women, widows, and the elderly.

“The scale and transparency of SPHF set a new benchmark for climate adaptation projects worldwide. We are creating synergies in Pakistan, particularly in Sindh, with integrated health and women empowerment projects,” he said.

The director of Climate Change at the Asian Development Bank (ADB), Noelle O’Brien, was impressed by SPHF’s transformative approach—especially as it linked financial inclusion and resilient infrastructure.

“SPHF demonstrates what true resilience in action looks like—placing women at the center of adaptation, finance, and governance. This is the kind of scalable, gender-responsive model the world needs.”
IPS UN Bureau Report

This feature is published with the support of Open Society Foundations.

Follow @IPSNewsUNBureau
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Excerpt:

Sindh People’s Housing for Flood Affectees ensures that those most vulnerable to climate change, including women-headed households, widows, and elderly women, gain long-term security and financial inclusion, embedding justice and resilience into the recovery process. — Khalid Mehmood Shaikh, CEO of SPHF

Ces visas spéciaux seront accordés à ceux qui pourront démontrer qu'ils sont en mesure d'apporter un "bénéfice substantiel" aux États-Unis.

BMZ (Germany’s Federal Ministry for Economic Cooperation and Development or Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung) is consulting on how to implement a material reduction in its Official Development Assistance (ODA) budget. In this paper, we review where remaining funds would have the greatest impact, and propose a series of reforms accordingly. We recommend:

Focussed thematic allocation: Germany’s development projects have been substantially diluted over the last decade. We find that BMZ projects have progressively targeted a broader range of Sustainable Development Goals (SDGs). The number of projects that target more than four goals, for example has risen almost nine-fold from 72 to over 600 in the last ten years. Evidence suggests that less complex measures would have been more efficient and effective.We suggest focussing on 4–5 SDGs that align with the Government’s priorities and BMZ’s expertise render overall ODA allocation more effective.

Strategic country allocations: BMZ currently funds projects in a 110 of the 141 ODA-eligible countries in total. It seems clear this will need to be reduced. Providing development finance makes the biggest difference to those in greatest need, so we undertake an analysis to ascertain the level of ODA that each of these recipients receives from other countries, expressed in terms of ODA per person in extreme poverty. We identify 31 BMZ partner countries that are under-prioritised—of which 13 are significantly under-prioritised. In contrast, we find 48 countries that are over-prioritised by other providers. We urge BMZ to fully protect budgets in the 31 under-prioritised countries, and concentrate reductions in the 48 over-prioritised. This enhances the impact of BMZ funding overall and enables German funding to represent a larger and more influential share of recipients’ economies.

Sharpening instruments: Over the last five years, funding for the “Multilateral and European development cooperation” federal budget instrument has been cut by 34 percent, while there has been 20 percent cuts in bilateral efforts. Germany is below average in the share of its international finance that is allocated multilaterally. We argue this split should be reversed. First, multilateral organisations are assessed as highly effective by independent assessments, and surveys of the German public also suggest they garner a high level of trust. But there is an additional compelling geopolitical case for allocating funding multilaterally. Following the abrupt withdrawal of the United States from a number of organisations, the international system is more vulnerable than ever. It is difficult envisage a future where Germany is secure and prosperous if the multilateral system fails to endure. We urge the German government to shield its multilateral contributions in from these cuts, refocus earmarked multilateral spend towards core funding, and increase its core multilateral share to at least 40 percent in the next two years. Regarding the remaining bilateral share, we propose that Germany reconsider its current approach to the volume and tendering of technical assistance.

BMZ (Germany’s Federal Ministry for Economic Cooperation and Development or Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung) is consulting on how to implement a material reduction in its Official Development Assistance (ODA) budget. In this paper, we review where remaining funds would have the greatest impact, and propose a series of reforms accordingly. We recommend:

Focussed thematic allocation: Germany’s development projects have been substantially diluted over the last decade. We find that BMZ projects have progressively targeted a broader range of Sustainable Development Goals (SDGs). The number of projects that target more than four goals, for example has risen almost nine-fold from 72 to over 600 in the last ten years. Evidence suggests that less complex measures would have been more efficient and effective.We suggest focussing on 4–5 SDGs that align with the Government’s priorities and BMZ’s expertise render overall ODA allocation more effective.

Strategic country allocations: BMZ currently funds projects in a 110 of the 141 ODA-eligible countries in total. It seems clear this will need to be reduced. Providing development finance makes the biggest difference to those in greatest need, so we undertake an analysis to ascertain the level of ODA that each of these recipients receives from other countries, expressed in terms of ODA per person in extreme poverty. We identify 31 BMZ partner countries that are under-prioritised—of which 13 are significantly under-prioritised. In contrast, we find 48 countries that are over-prioritised by other providers. We urge BMZ to fully protect budgets in the 31 under-prioritised countries, and concentrate reductions in the 48 over-prioritised. This enhances the impact of BMZ funding overall and enables German funding to represent a larger and more influential share of recipients’ economies.

Sharpening instruments: Over the last five years, funding for the “Multilateral and European development cooperation” federal budget instrument has been cut by 34 percent, while there has been 20 percent cuts in bilateral efforts. Germany is below average in the share of its international finance that is allocated multilaterally. We argue this split should be reversed. First, multilateral organisations are assessed as highly effective by independent assessments, and surveys of the German public also suggest they garner a high level of trust. But there is an additional compelling geopolitical case for allocating funding multilaterally. Following the abrupt withdrawal of the United States from a number of organisations, the international system is more vulnerable than ever. It is difficult envisage a future where Germany is secure and prosperous if the multilateral system fails to endure. We urge the German government to shield its multilateral contributions in from these cuts, refocus earmarked multilateral spend towards core funding, and increase its core multilateral share to at least 40 percent in the next two years. Regarding the remaining bilateral share, we propose that Germany reconsider its current approach to the volume and tendering of technical assistance.

BMZ (Germany’s Federal Ministry for Economic Cooperation and Development or Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung) is consulting on how to implement a material reduction in its Official Development Assistance (ODA) budget. In this paper, we review where remaining funds would have the greatest impact, and propose a series of reforms accordingly. We recommend:

Focussed thematic allocation: Germany’s development projects have been substantially diluted over the last decade. We find that BMZ projects have progressively targeted a broader range of Sustainable Development Goals (SDGs). The number of projects that target more than four goals, for example has risen almost nine-fold from 72 to over 600 in the last ten years. Evidence suggests that less complex measures would have been more efficient and effective.We suggest focussing on 4–5 SDGs that align with the Government’s priorities and BMZ’s expertise render overall ODA allocation more effective.

Strategic country allocations: BMZ currently funds projects in a 110 of the 141 ODA-eligible countries in total. It seems clear this will need to be reduced. Providing development finance makes the biggest difference to those in greatest need, so we undertake an analysis to ascertain the level of ODA that each of these recipients receives from other countries, expressed in terms of ODA per person in extreme poverty. We identify 31 BMZ partner countries that are under-prioritised—of which 13 are significantly under-prioritised. In contrast, we find 48 countries that are over-prioritised by other providers. We urge BMZ to fully protect budgets in the 31 under-prioritised countries, and concentrate reductions in the 48 over-prioritised. This enhances the impact of BMZ funding overall and enables German funding to represent a larger and more influential share of recipients’ economies.

Sharpening instruments: Over the last five years, funding for the “Multilateral and European development cooperation” federal budget instrument has been cut by 34 percent, while there has been 20 percent cuts in bilateral efforts. Germany is below average in the share of its international finance that is allocated multilaterally. We argue this split should be reversed. First, multilateral organisations are assessed as highly effective by independent assessments, and surveys of the German public also suggest they garner a high level of trust. But there is an additional compelling geopolitical case for allocating funding multilaterally. Following the abrupt withdrawal of the United States from a number of organisations, the international system is more vulnerable than ever. It is difficult envisage a future where Germany is secure and prosperous if the multilateral system fails to endure. We urge the German government to shield its multilateral contributions in from these cuts, refocus earmarked multilateral spend towards core funding, and increase its core multilateral share to at least 40 percent in the next two years. Regarding the remaining bilateral share, we propose that Germany reconsider its current approach to the volume and tendering of technical assistance.

Deutsche Wirtschaft nach zwei Rezessionsjahren in diesem Jahr mit kleinem Wachstum von 0,2 Prozent – Dank fiskalpolitischer Impulse geht es 2026 und 2027 deutlich stärker aufwärts, um 1,3 und 1,6 Prozent – Weltwirtschaft trotz US-Zollpolitik robuster als erwartet Die deutsche Wirtschaft nimmt einen ...