Survival of the Richest

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References 757. Swedish Radio. (2015). Svidande kritik mot skatteavtal med utvecklingsländer. Published 14 December 2015. Accessed 9 August 2016: http:// sverigesradio.se/sida/artikel.aspx?programid=83&artikel=6323820 758. ActionAid. (2016). Mistreated. Published 23 February 2016. Accessed 25 November 2016: http://www.actionaid.org/sites/files/actionaid/actionaid_-_mistreated_tax_treaties_report_-_feb_2016.pdf See also Figure 3 in the chapter ‘Tax treaties’. 759. ActionAid. (2016). Mistreated. Published 23 February 2016. Accessed 25 November 2016: http://www.actionaid.org/sites/files/actionaid/actionaid_-_mistreated_tax_treaties_report_-_feb_2016.pdf See also Figure 3 in the chapter ‘Tax treaties’. 760. See Table 2 and Figure 4 in the chapter ’Tax treaties’. 761. Ramboll. (2016). European Commission Taxation Papers. Working Paper no. 61-2015. Study on Structures of Aggressive Tax Planning and Indicators. Published January 2016. Accessed 16 August 2016: http://ec.europa.eu/ taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_61.pdf. See also Figure 1 under the chapter ’Harmful tax practices’. 762. Swedish Ministry of Finance response to questionnaire from Forum Syd 14 June 2016. 763. See Table 1 and Figure 2 in the chapter ’Sweetheart deals’. 764. See Table 1 and Figure 2 in the chapter ’Sweetheart deals’. 765. Swedish Ministry for Foreign Affairs response to questionnaire from Forum Syd 9 June 2015. 766. Swedish Ministry of Finance response to questionnaire from Forum Syd 14 June 2016. 767. Conservatives. (2016). We can make Britain a country that works for everyone. Published 11 July 2016. Accessed 22 November 2016: http://press. conservatives.com/post/147947450370/we-can-make-britain-a-countrythat-works-for 768. BBC. (2016). Theresa May vows to be ‘one nation’ prime minister. Published 13 July 2016. Accessed 22 November 2016: http://www.bbc.com/news/ uk-politics-36788782 769. https://www.ft.com/content/d0c9cfc0-5fdd-11e6-b38c-7b39cbb1138a 770. BBC. (2016). Brexit: George Osborne pledges to cut corporation tax. Article published 4 July 2016. Accessed 26 August 2016: http://www.bbc.co.uk/ news/business-36699642 771. Teather, Richard (2016). Blog post: Tax policy after Brexit. Published by Institute of Economic Affairs 28 June 2016. Accessed 26 August 2016: http:// www.iea.org.uk/blog/tax-policy-after-brexit 772. The Guardian. (2016). David Cameron admits he profited from father’s Panama offshore trust. Published 7 April 2016. Accessed 22 November 2016: https://www.theguardian.com/news/2016/apr/07/david-cameron-admits-he-profited-fathers-offshore-fund-panama-papers 773. http://www.telegraph.co.uk/news/2016/07/03/andrea-leadsom-underpressure-to-publish-her-tax-return-as-conse/ 774. Christian Aid. (2016). David Cameron: Majority of British public want you to act on the tax havens. Published 5 April 2016. Accessed 22 November 2016: http://www.christianaid.org.uk/pressoffice/pressreleases/april_2016/ david-cameron-majority-of-british-public-want-you-to-act-on-the-taxhavens.aspx 775. The All-Party Parliamentary Group on Responsible Tax. (2016). A more responsible global tax system or a ‘sticking plaster’? An examination of the OECD’s Base Erosion and Profit Shifting (BEPS) process and recommendations. Published August 2016. Accessed 26 August 2016: http://www. appgresponsibletax.org.uk/wp-content/uploads/2016/08/Sticking-Plaster-APPG-Responsible-Tax-Report.pdf 776. https://www.politicshome.com/news/uk/political-parties/conservative-party/news/77180/theresa-may-rails-against-tax-avoidance-and 777. Statement by the Prime Minister published 4 May 2016, accessed 26 August 2016: https://www.gov.uk/government/news/anti-corruption-summit-aims-to-secure-global-commitment-against-corruption 778. See the communiqué from the Anti Corruption Summit, dated 12 May 2016. Accessed 26 August 2016: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/522791/FINAL_-_AC_Summit_Communique_-_May_2016.pdf 779. Full list of country commitments published by the UK Prime Minister’s Office, accessed 26 August 2016: https://www.gov.uk/government/publications/anti-corruption-summit-country-statements 780. Christian Aid. (2016). End UK tax havens’ role in global corruption, charities and campaigners urge David Cameron. Published 26 April 2016. Accessed 29 November 2016: http://www.christianaid.org.uk/pressoffice/pressreleases/april_2016/end-uk-tax-havens-role-in-global-corruption-charitiesand-campaigners-urge-david-cameron.aspx 781. See for example Oxfam. (2016). Anti-corruption summit delivers underwhelming response to challenge set by Panama Papers. Published 12 May 2016. Accessed 29 November 2016: https://www.oxfam.org/en/pressroom/reactions/anti-corruption-summit-delivers-underwhelming-response-panama-papers or Christian Aid. (2016). David Cameron misses his big chance to tackle UK-sponsored corruption. Published 12 May 2016. Accessed 29 November 2016: http://www.christianaid.org.uk/pressoffice/ pressreleases/may_2016/david-cameron-misses-his-big-chance-to-tackle-uk-sponsored-corruption.aspx 782. Financial Services and Markets Act, 2013 No. 3118. Accessed 26 August 2016: http://www.legislation.gov.uk/uksi/2013/3118/pdfs/uksi_20133118_ en.pdf 783. HMRC. (2016). Country by country reporting – updated. Policy paper published 26 February 2016. Accessed 26 August 2016: https://www.gov. uk/government/publications/country-by-country-reporting-updated/country-by-country-reporting-updated 784. ChristianAid. (2015). Country by Country Reporting – A survey of FTSE100 companies’ views. Published Septembet 2015. Accessed 26 August 2016: http://www.christianaid.org.uk/images/country-by-country-surveysept-15.pdf 785. Financial Times. (2016). Osborne backs push for multinationals tax transparency. Published 31 January 2016. Accessed 22 November 2016: https:// www.ft.com/content/d424f3a0-c831-11e5-be0b-b7ece4e953a0 786. http://www.anneliesedoddsmep.uk/tory_meps_contradict_george_osborne_and_vote_against_tax_transparency 787. Thomson Reuters. (2016). U.K. Parliament Defeats Public CbC Reporting Proposal by Narrow Margin. Article published 6 July 2016. Accessed 26 August 2016: https://tax.thomsonreuters.com/blog/checkpoint/UK-Parliament-Defeats-Public-CbC-Reporting-Proposal-by-Narrow-Margin 788. See Bloomberg. (2016). U.K. opts for public country-by-country reporting. Accessed 29 November 2016: https://www.bloomberg.com/professional/ blog/u-k-opts-public-country-country-reporting/ The amendment can be found at: Notices of Amendments: 31 August 2016. Amendment number 145. Accessed 29 November 2016: http://www.publications.parliament.uk/ pa/bills/cbill/2016-2017/0047/amend/finance_rm_0831.22-28.html 789. See transcript of debate in the House of Commons on 13 April 2016. Accessed 26 August 2016: https://www.theyworkforyou.com/debates/?id=2016-04-13c.360.0 790. Companies House. (2016). Accessed 22 November 2016: https://beta. companieshouse.gov.uk/ 791. Blog post. A first look at the UK beneficial ownership data by Sam Leon. Published 8 July 2016. Accessed 26 August 2016: https://www.globalwitness.org/en/blog/first-look-uk-beneficial-ownership-data/ 792. Fortune. (2016). Some Shell Companies Sidestep New UK Transparency 122 • Survival of the Richest
References Rules. Article published 14 August 2016. Accessed 26 August 2016: http:// fortune.com/2016/08/14/um-shell-companies-transparency/ 793. Ibid. 794. https://www.theguardian.com/business/2016/apr/12/overseas-territories-spared-from-uk-law-on-company-registers 795. See list of countries committed to sharing beneficial ownership information, accessed 26 August 2016: https://www.gov.uk/government/ publications/beneficial-ownership-countries-that-have-pledged-to-exchange-information/countries-committed-to-sharing-beneficial-ownership-information 796. See list of countries committed to sharing beneficial ownership information, accessed 26 August 2016: https://www.gov.uk/government/ publications/beneficial-ownership-countries-that-have-pledged-to-exchange-information/countries-committed-to-sharing-beneficial-ownership-information 797. International Consortium of Investigative Journalists. (2016). Explore the Panama Papers key figures. Published 3 April 2016. Accessed 18 November 2016: https://panamapapers.icij.org/graphs/ 798. Closing remarks given by Prime Minister David Cameron at Anti-Corruption Summit 12 May 2016. Accessed 26 August 2016: https://www.gov.uk/government/speeches/anti-corruption-summit-2016-pms-closing-remarks 799. Financial Times. (2016). David Cameron’s EU intervention on trusts set up tax loophole. Published 6 April 2016. Accessed 22 November 2016: https:// www.ft.com/content/0e7c0a20-fc17-11e5-b5f5-070dca6d0a0d 61-2015. Study on Structures of Aggressive Tax Planning and Indicators. Published January 2016. Accessed 16 August 2016: http://ec.europa.eu/ taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_61.pdf. See also Figure 1 under the chapter ’Harmful tax practices’. 810. HMRC guidelines on seeking clearance or approval for a transaction, accessed 26 August 2016: https://www.gov.uk/guidance/seeking-clearance-or-approval-for-a-transaction 811. HMRC guidelines on seeking clearance or approval for a transaction, accessed 26 August 2016: https://www.gov.uk/guidance/seeking-clearance-or-approval-for-a-transaction 812. HMRC guidelines on seeking clearance or approval for a transaction, accessed 26 August 2016: https://www.gov.uk/guidance/seeking-clearance-or-approval-for-a-transaction 813. van de Velde, Elly. (2015). Tax rulings in the EU Member States. Study for the European Parliament’s Committee for Economic and Monetary Affairs. p. 45. Published November 2015. Accessed 26 August 2016: http:// www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_ IDA(2015)563447_EN.pdf 814. See Table 1 and Figure 2 in the chapter ’Sweetheart deals’. 815. During oral evidence to the International Development Committee in Parliament on November 23rd 2016 it was stated by a senior DFID representative that the opposition to such a body remained the position of the UK Treasury. This information is not yet available in written form. 800. European Commission. (2016). Legislative proposals on financial crime. Accessed 15 November 2016. http://ec.europa.eu/justice/civil/financial-crime/applying-legislation/index_en.htm 801. Tax Justice Network. (2015). Financial Secrecy Index. ‘Financial Secrecy Index – 2015 Results’. Accessed 18 November 2016. http://financialsecrecyindex.com/introduction/fsi-2015-results See also Table 3 in the chapter on ‘Hidden ownership’ 802. Tax Justice Network. (2015). Financial Secrecy Index. ‘Financial Secrecy Index – 2015 Results’. Accessed 18 November 2016. http://financialsecrecyindex.com/introduction/fsi-2015-results 803. See Table 2 in the chapter ’Tax treaties’. 804. See Figure 4 in the chapter ’Tax treaties’. 805. ActionAid. (2016). Mistreated. Published 23 February 2016. Accessed 25 November 2016: http://www.actionaid.org/sites/files/actionaid/actionaid_-_mistreated_tax_treaties_report_-_feb_2016.pdf See also Figure 3 in the chapter ‘Tax treaties’. 806. ActionAid. (2016). Mistreated. Published 23 February 2016. Accessed 25 November 2016: http://www.actionaid.org/sites/files/actionaid/actionaid_-_mistreated_tax_treaties_report_-_feb_2016.pdf See also Figure 3 in the chapter ‘Tax treaties’. 807. https://www.gov.uk/government/publications/double-taxation-agreements-developments-and-planned-negotiations/planned-negotiations-on-double-taxation-agreements-and-tax-information-exchange-agreements 808. HMRC. (2015). Planned negotiations on double taxation agreements and tax information exchange agreements. Policy paper updated 30 November 2015. Accessed 26 August 2016: https://www.gov.uk/government/publications/double-taxation-agreements-developments-and-planned-negotiations/planned-negotiations-on-double-taxation-agreements-and-tax-information-exchange-agreements The information provided in the report has been updated to incorporate more recent data about the treaties that have now been concluded – see UK Government. (2016). Tax Treaties. Accessed 22 November 2016: https://www.gov.uk/government/collections/ tax-treaties 809. Ramboll. (2016). European Commission Taxation Papers. Working Paper no. Survival of the Richest • 123
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Survival of the Richest Europe’s
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Contents Acronyms 4 Glossary 5 Exec
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Glossary Advance Pricing Agreement
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Glossary Tax treaty A legal agreeme
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Executive summary Global solutions
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Global developments 2016 Developing
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Global developments 2016 Box 1 Conc
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Europe’s role in upholding an unj
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Europe's role in upholding an unjus
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Report findings Financial and corpo
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Specific findings Survival of the R
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Methodology for country rating syst
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AUSTRIA TRANSPARENCY REPORTING TAX
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FINLAND TRANSPARENCY REPORTING TAX
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ITALY TRANSPARENCY REPORTING TAX TR
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NORWAY TRANSPARENCY REPORTING TAX T
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SWEDEN TRANSPARENCY REPORTING TAX T
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Recommendations 7. All EU countries
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Austria Taxation Tax treaties Austr
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Belgium Taxation Tax treaties In to
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Belgium Global solutions Belgium di
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Czech Republic According to the 201
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Denmark Taxation Tax treaties Tax t
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Finland Ownership transparency Finl
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France “Of course, the fight agai
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France Taxation Tax treaties In tot
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Germany In July 2016, the European
Page 71 and 72: Ireland Furthermore, it should be n
Page 73 and 74: Italy “After our meeting in Milan
Page 75 and 76: Latvia “We still have a high inco
Page 77 and 78: Latvia Global solutions The Latvian
Page 79 and 80: Luxembourg One Luxembourg newspaper
Page 81 and 82: Netherlands One of the most crucial
Page 83 and 84: Norway Overview Once the Panama Pap
Page 85 and 86: Poland “It seems to us that those
Page 87 and 88: Slovenia In May 2016, the Financial
Page 89 and 90: Slovenia Global solutions Despite p
Page 91 and 92: Spain Taxation Tax treaties The Spa
Page 93 and 94: Sweden Taxation Global solutions Ta
Page 95 and 96: United Kingdom Anti-Corruption Summ
Page 97 and 98: United Kingdom There are broadly tw
Page 99 and 100: References 34. Government of the Un
Page 101 and 102: References 87. European Parliament.
Page 103 and 104: References for the screening of thi
Page 105 and 106: References legal-content/EN/TXT/?ur
Page 107 and 108: References 255. Rekenhof (2011), In
Page 109 and 110: References 321. Response to questio
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Page 113 and 114: References 451. Irish Government, D
Page 115 and 116: References da-savu-solidaritati 511
Page 117 and 118: References 583. Tweede Kamer. (2016
Page 119 and 120: References http://www.ft.com/cms/s/
Page 121: References 720. Questionnaire answe
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