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THIRD WORLD RESURGENCE

Issue No. 268 (Dec 2012)


*Click on cover to download the magazine (PDF)

COVER: Siphoning the South’s resources: Transnational corporations, transfer pricing and tax evasion

Tax troubles: How TNCs enhance profits by avoiding taxes
Northern governments should stop allowing transnational corporations to exploit the faultlines of the international tax system to transfer billions of dollars from Southern countries to the North.
By Peter Gillespie

Transfer pricing and tax evasion: Beyond the trans-Atlantic furore
Developing countries face multiple impacts from the combined effects of tax breaks for foreign investors and manipulative transfer pricing practices.
By Smitha Francis

Exposing the lost billions
How developing countries lose billions to tax dodging every year, and how the leaks can be plugged.
By Oygunn Sundsbo Brynildsen

India's onslaught highlights 'divide' over UN tax committee's role
Revolt is in the air against the promotion of the OECD as the sole body to set the norms of international taxation.
By Andrew Goodall

Why I love the United Nations tax committee
The continuing battle between the rich and poor countries on the issue of international taxation goes to the heart of global political economy.
By Martin Hearson

The need for research into unitary taxation of transnationals
There is a need for more research into unitary taxation, which treats transnationals as integrated firms.
By Sol Piccioto

ECOLOGY

Lao dam tests Chinese company's resolve on standards
China's Sinohydro corporation has at last adopted an environmental policy consistent with international standards.
By Grace Mang

Weird science
The promise and peril of synthetic biology.
By Jeff Conant


ECONOMICS

Investment arbitration a 'self-serving' industry, says study
The international investment arbitration industry perpetuates ‘an investment regime that prioritises the rights of investors at the expense of democratically elected national governments and sovereign states'.
By Kanaga Raja


HUMAN RIGHTS/WOMEN

Endangering women human rights defenders
Colombia and Mexico, the two countries with the largest number of documented instances of death threats against women human rights defenders, are major recipients of US aid.
By Christine Ahn and Erika Guevara-Rosas


VIEWPOINT

Egypt's Islamists and the way out of the crisis
Severe social, not political, divides are behind Egypt's current crisis as warring factions see different Egypts. 
By Tarek Osman


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