Tax Havens and Offshore Accounts
- Some of the biggest and most stubborn Red Flags of Fraud and Corruption
By Nigel Iyer and Veronica Morino
The original article was published in the book "SKJULT” (meaning “hidden”) by the Tax Justice Network - Norway and Changemaker. ISBN: 978-82-999163-0-1. This version of the article is currently being used by the University of Leicester School of Management for teaching purposes in their new 15-credit Masters Course called “Defending your organisation against Fraud and Corruption” due to be launched in August 2013.
The book is mostly in Norwegian but several of the articles are in English:
Petro Rents and Hidden Wealth: Evidence from Bank Deposits in Tax Havens (p. 42)
By Jørgen Juel Andersen, Niels Johannesen, David Dreyer Lassen and Elena Paltseva
Locating Global Wealth Chains (p. 46)
By Leonard Seabrooke and Duncan Wigan
Conseptualizing Capital Fligh: A Systems Perspective (p. 48)
Muhammad Azeem Qureshi and Basit Rizwan
Towards Unitary Taxation of Transnational Corporations (p. 84)
By Sol Picciotto
Download the article and book to the right. Printed copies can be ordered from info@taxjustice.no (£5 + postage).
About us
Tax Justice Network – Norway is non-profit organisation working for global tax justice. We a part of the Global Alliance for Tax Justice. Check out Tax Justice Network research website in English, and The Financial Secrecy Index. The FSI is a tool for understanding global financial secrecy, corruption and illicit financial flows. By ranking secrecy jurisdictions according to both their secrecy, and the scale of their activities, it allows a politically neutral ranking of the biggest players. We are especially dedicated to promoting new research and aiding students who want to write on the subject.
Changemaker is a youth organisation aiming to erase the fundamental causes of global injustice. They work with economic justice, peace and arms trade, climate justice, international trade and global health. By giving youth options for action against injustice, and by lobbying on a national and an international level, they want to engage youth in the struggle for a just world. Changemaker has several students groups in Norway, and there are Changemaker groups in Kenya, Pakistan, Hungary, Netherlands, Finland and Iceland.