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References<br />

C3%A4%C3%A4t%C3%B6kseksi/30fc9946-fafb-4fe7-bc7b-81b1cb778e1d<br />

357. Finnwatch. (2015). Valtioenemmistöisten yhtiöiden veroraportit. Published<br />

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358. Valtioneuvosto. (2016). Tase töihin – Kasvua luovaa omistajapolitiikkaa.<br />

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koskevaksi valtioneuvoston periaatepäätökseksi. Dated<br />

12 May 2016. Accessed 16 August 2016: http://valtioneuvosto.fi/documents/10616/2653484/Talouspoliittisen+ministerivaliokunnan+linjaus+valtion+omistajapolitiikkaa+koskevaksi+valtioneuvoston+periaatep%<br />

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359. Ministry <strong>of</strong> Finance, response to questionnaire. Luottolaitoslaki 10 luku 12§.<br />

360. See an overview <strong>of</strong> <strong>the</strong> legislative process at <strong>the</strong> website <strong>of</strong> <strong>the</strong> Finnish<br />

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361. Parliament <strong>of</strong> Finland. (2016). Accessed 29 November 2016. https://www.<br />

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362. Ministry <strong>of</strong> Finance, reply to questionnaire. Finland plans to use <strong>the</strong> same<br />

definition <strong>of</strong> a beneficial owner as <strong>the</strong> EU directive. In case <strong>the</strong> beneficial<br />

owner is not known or <strong>the</strong>re is not a natural person that can be identified<br />

as a beneficial owner, <strong>the</strong> chairman <strong>of</strong> <strong>the</strong> Board <strong>of</strong> Directors or <strong>the</strong> CEO<br />

would be registered as a beneficial owner.<br />

363. Parliament <strong>of</strong> Finland. (2016). HE 228/2016 vp. Accessed 29 November<br />

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364. Tax Justice Network. (2015). Financial Secrecy Index. ‘Financial Secrecy<br />

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365. Ministry <strong>of</strong> Finance, reply to questionnaire.<br />

366. Ministry <strong>of</strong> Finance, reply to questionnaire. Countries with which treaties<br />

with anti-abuse clauses have been signed are as follows: Barbados, India,<br />

Israel, Singapore, China, Kazakhstan, Mexico, Tajikistan, Ukraine, Uruguay,<br />

Uzbekistan.<br />

367. See Table 2 and Figure 4 in <strong>the</strong> chapter ’Tax treaties’.<br />

368. ActionAid. (2016). Mistreated. Published 23 February 2016. Accessed 25<br />

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<strong>the</strong> chapter ‘Tax treaties’.<br />

369. Ramboll. (2016). European Commission Taxation Papers. Working Paper no.<br />

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taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_61.pdf.<br />

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chapter ’Harmful tax practices’.<br />

370. Ramboll Management and Consulting and Corit Advisory. (2016). European<br />

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Structures <strong>of</strong> Aggressive Tax Planning and Indicators. Published January<br />

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371. See Table 1 and Figure 2 in <strong>the</strong> chapter ’Swee<strong>the</strong>art deals’.<br />

372. See Eduskunta. (2016). Valtioneuvoston kirjelmä eduskunnalle ehdotuksesta<br />

neuvoston direktiiviksi sisämarkkinoiden toimintaan suoraan<br />

vaikuttavien veron kiertämisen käytäntöjen torjuntaa koskevien sääntöjen<br />

vahvistamisesta. Dated 3 March 2016. Accessed 16 August 2016: https://<br />

www.eduskunta.fi/FI/vaski/Kirjelma/Sivut/U_7+2016.aspx and Eduskunta.<br />

(2016). Valtioneuvoston kirjelmä eduskunnalle komission ehdotuksesta<br />

Euroopan parlamentin ja neuvoston direktiiviksi direktiivin 2013/34/EU<br />

muuttamisesta siltä osin kuin kyse on tiettyjen yritysten ja sivuliikkeiden<br />

tuloverotietojen ilmoittamisesta (tilinpäätösdirektiivin muuttaminen). Dated<br />

26 May 2016. Accessed 16 August 2016: https://www.eduskunta.fi/FI/<br />

vaski/Kirjelma/Sivut/U_25+2016.aspx<br />

373. Ministry <strong>of</strong> Foreign Affairs. (2016). Government Report on Development<br />

Policy: One World, Common Future - Toward sustainable development.<br />

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finland.fi/public/default.aspx?contentid=341918&nodeid=15445&contentlan=2&culture=en-US<br />

374. Ministry <strong>of</strong> Finance, reply to questionnaire.<br />

375. Eduskunta. (2016). Valtioneuvoston selonteko: Suomen kehityspolitiikka.<br />

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376. Michel Sapin (2016), French National Assembly videos. Published 9th<br />

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9-juin-2016 (02:47:31 and 04:00;28)<br />

377. Reuters. (2016). Investigators raid Google Paris HQ in tax evasion inquiry.<br />

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378. See for example Le Monde. (2016). Bruxelles ouvre une enquête à l’encontre<br />

d’Engie, au Luxembourg, pour aides d’Etat illicites. Published 19<br />

September 2016. Accessed 29 November 2016: http://www.lemonde.<br />

fr/economie/article/2016/09/19/bruxelles-ouvre-une-enquete-appr<strong>of</strong>ondie-pour-aides-d-etat-illicites-a-l-encontre-de-engie-au-luxembourg_5000243_3234.html<br />

and Reuters France. (2016). Enquête<br />

appr<strong>of</strong>ondie de l'UE sur les impôts d'Engie au Luxembourg. Published<br />

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380. Guardian. (2016). France 'to go all <strong>the</strong> way' to make multinationals pay <strong>the</strong>ir<br />

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381. French National Assembly videos. Published 9th June2016. Accessed<br />

24th November 2016 : http://videos.assemblee-nationale.fr/video.4031877_57596637ac4e3.2eme-seance--transparence-lutte-contrela-corruption-et-modernisation-de-la-vie-economique-suite-9-juin-2016<br />

Intervention by Michel Sapin: 04:00:28<br />

382. News 24. (2016). France probes 100s over Panama Papers tax evasion,<br />

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383. French Finance Minister (2016) “Nouvelles modalités de traitement des<br />

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384. BBC. (2016). France backs defendant as LuxLeaks trial starts. Published<br />

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world-europe-36135626<br />

385. Le Monde. (2016). LuxLeaks: prison avec sursis pour les lanceurs d’alerte<br />

français. Published 29 June 2016. Accessed 20 August 2016: http://www.<br />

lemonde.fr/europe/article/2016/06/29/luxleaks-au-luxembourg-verdictattendu-pour-les-trois-lanceurs-d-alerte-francais_4960591_3214.html<br />

386. Euractiv. (2016). Luxembourg appeals verdicts in Luxleaks tax scandal.<br />

Published 2 August 2016. Accessed 20 August 2016: https://www.euractiv.<br />

110 • <strong>Survival</strong> <strong>of</strong> <strong>the</strong> <strong>Richest</strong>

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