draining development.pdf - Khazar University

Index 511ChinaAML controls and, 401, 402bBank of China report on IFFs, 5–6,16n4, 479n17, 501economic prosperity and IFFs from,496extent of IFFs from, 497human trafficking in, 185, 186,493–94as intermediate developer, 44international profit shifting,tax-induced, 113, 116, 128, 135research agenda for IFFs and, 500,501tax evasion in, 91–92, 94n4, 97n31TPM and, 214, 224–27, 284, 497trade mispricing and, 327, 328t, 330t,331tin typology of political jurisdictions,460, 471Chinese Triads, 186Chow, L., 224–25, 226Christensen, J., 354Christian Aid, 2, 5, 116–17, 209, 251,266, 267, 286, 345, 348–49, 351,487Chungu, Xavier, 442–44, 445cigarettes, as means of money launderingin Colombia, 162–63Citibank, 394, 421, 422CITs (corporate income taxes) andTPM, 207, 208, 210–13, 216–18,221–26clandestine/illegal migration, 176–77,182–84, 182f, 188–90, 194t.See also human traffickingClausing, K. A., 119, 138, 217, 222–23,250Clinton, Bill, 41Cobham, Alex, 13–14, 123, 337, 351,490, 500Colombiahuman trafficking and, 165n2money laundering in. See moneylaundering in Colombiatax evasion in, 96n28commercial activities, IFFs from, 3–4Commerzbank, 421Compustat Global, 136, 137Conasupo, 394Congo, Democratic Republic ofAML controls and, 384Chiluba case and, 445DTAs, 284Mobutu Sese Seko and, 7, 75, 384,385, 396, 403, 447tax evasion in, 75TPM and logging industry in, 286Converse Technology, 377Coordinated Portfolio InvestmentSurvey, IMF, 344, 359–60Corcos, G., 217corporate income taxes (CITs) and TPM,207, 208, 210–13, 216–18, 221–26corporations, multinational, and IFFs,5, 11–13, 205, 206, 209, 236. Seealso international profit shifting,tax-induced; trade mispricing;transfer pricing and transferprice manipulationCosta Rica, tax evasion and IFFs in, 81Council of Europe, Group of Statesagainst Corruption, 378Coyotes, 185, 189, 190, 192, 493Crédit Agricole Indosuez, 423Crédit Suisse, 423criminal activities and IFFs. See illegalmarkets and IFFscriminal organizations and humantrafficking. See under humantraffickingCuddington, J. T., 30Cumby, R. E., 317Curaçao, money laundering inColombia using cigarettespurchased in, 162