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ID:
144415
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| Summary/Abstract |
Khadija Sharife analyzed the public disclosures of nine pharmaceutical companies and found that collectively they have dodged paying about $140 billion in taxes by stashing $405 billion in income in offshore tax havens. Sharife also shows that the alleged cost of obtaining a patent trotted out by Big Pharma is the product of artificial expenses and mispricing. Increasingly, it’s public institutions, which are deprived of funding by pharma’s tax avoidance strategies, that overwhelmingly pay for and develop new medicines.
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| 2 |
ID:
155449
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| Publication |
Chennai, Westland Publications Ltd., 2017.
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| Description |
xii, 184p.pbk
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| Standard Number |
9789386850072
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Copies: C:1/I:0,R:0,Q:0
Circulation
| Accession# | Call# | Current Location | Status | Policy | Location |
| 059209 | 364.1680954/VAI 059209 | Main | On Shelf | General | |
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| 3 |
ID:
158860
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| Summary/Abstract |
On October 17, 2008, during the throes of the global financial crisis, officials from the U.S. Department of Justice summoned Swiss banking regulators and executives from UBS, Switzerland’s largest bank, to a closed-door meeting in New York to discuss the bank’s role in helping American clients evade taxes. It was a sensitive moment: the Swiss government had bailed out UBS the previous day. The bank’s game plan was simple, a company insider later told Reuters [3]: “Admit guilt, settle the case quickly, and move on.”
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| 4 |
ID:
120572
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2013.
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| Summary/Abstract |
STATES AND TERRITORIES are cautious about exchanging information for tax purposes even though such exchange has long been recognized as a tool for combating international tax evasion.
In the late 1930s, most governments polled on behalf of the League of Nations noted the difficulties they would face in exchanging information and listed the reasons for this. At first glance, these reasons were quite diverse, but on closer inspection it becomes obvious that the problem lay in the difficulty of amending legislation so as to allow governments to demand information from their subjects not for domestic purposes but for meeting the requests of other states
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| 5 |
ID:
103860
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2011.
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| Summary/Abstract |
This paper examines offshore finance centres and tax havens that are hosted by small island economies (SIEs). In many cases, hosting offshore finance has been a lucrative activity for SIEs since the 1960s in terms of employment (direct and indirect) and overall contribution to GDP and government revenues. Despite the scale and reach of the global offshore economy, at present many SIE hosts face an unsettled future in light of significant international pressure from nation states, international organisations such as the EU and OECD and, increasingly, from civil society in both the developed and less-developed world. Given the economic importance of hosting offshore finance for many SIEs around the world, the development options facing many island jurisdictions are discussed. The paper poses the fundamental question: what has changed since the major initiatives around the year 2000? Then the situation facing many SIE hosts, the changing global political economy and their shifting negotiations and alliances within it are discussed.
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| 6 |
ID:
139544
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The growth of Chinese multinational enterprises (MNE) has stimulated great interest in their outward foreign direct investment (FDI) strategies, particularly among academics in business and management studies. To date, however, serious methodological shortcomings plague empirical studies in these disciplines. Specifically, the vital issue of how Chinese MNEs use and route FDI via tax havens and offshore financial centres is not adequately dealt with. These practices have created large geographical, industrial composition and volume biases in Chinese outward FDI data. Using a sample of 100 Chinese MNEs, we illustrate how the use of tax havens and offshore financial centres has created these biases, and examine the implications for understanding Chinese MNE activity.
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| 7 |
ID:
131125
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2014.
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A new OECD declaration paves the way for access to information on bank accounts in tax havens like Switzerland, but is still skewed in favour of such tax havens.
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