Her recent paper focuses on an in-depth study of transfer pricing and multinational enterprises ...
Global Capitalism and Predatory Practices of Transnational Corporations in Developing Countries by Awwad Alnesafi, Stephen Kasumba and Hamed A. Aldhuaina (12 Sep 2016)
Introduction of Stringent Transfer Pricing Documentation Requirement
TRANSFER PRICING DOCUMENTATION
While there is now significant literature in law, politics, economics, and other disciplines that examines tax havens, there is little information on what tax haven intermediaries — so-called offshore service providers such as trust, finance and other financial service providers — actually do to facilitate offshore tax evasion and other global financial crimes. To provide insight into this secret world of tax havens, this article relies on the author’s study of the first major tax haven data leak obtained by the International Consortium for Investigative Journalists. A hypothetical involving Breaking Bad’s Walter White is used to explain how offshore service providers help non-resident investors engage in offshore tax evasion.
Australia to extend money laundering laws
‘Our new taskforce will tackle those who manipulate who manipulate the use of trusts to gain an unfair advantage,’ ATO Assistant Commissioner Tony Poulakis said.
Targeting Tax-Crime magazine
Is Self Assessment Working?