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

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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 For subscription and enquiries: THIRD WORLD NETWORK 131 Jalan Macalister, 10400 Penang, Malaysia. Tel: 60-4-2266728/2266159; Fax: 60-4-2264505; Email: twnet@po.jaring.my Third World Resurgence Page Third World Resurgence Page
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