draining development.pdf - Khazar University

514 Indexframework for IFFs. See analyticalframe work for understandingIFFsFranceAML controls and, 384human trafficking and, 184, 198n7international profit shifting,tax-induced, 113kleptocratic prosecutions in, 448,452n46Monaco as tax haven and, 97n32tax havens, French corporations withsubsidiaries in, 297FSI (financial secrecy index), 339,345–47, 365Fuerzas Armadas Revolucionarias deColombia (FARC), 151–52Fuest, Clemens, 9–10, 109, 111, 267,491, 498Fujimori, Alberto, 167n18, 389–90, 392,403funds, illicit, outflows of. See illicitfinancial flowsGG-8, 1, 70, 487G-20, 7, 284, 337, 340, 353, 366, 379,408n8, 487The Gambia, tax evasion in, 79Gana, Peter, 418Gapper, J., 59Garnet Investments Limited, 435–36Geithner, Timothy, 349General Motors, 209Generally Accepted AccountingPrincipleslocal, 291U.S., 270Genest-Laplante, E. G., 222GermanyAML controls and, 409n17IFF studies encouraged by, 7international profit shifting,tax-induced, 112–13tax evasion in, 260n13tax havens, German corporationswith subsidiaries in, 297trade mispricing and, 323–24, 326,327, 328t, 330t, 331tGhaddafi, Muammar, 486Ghana, TPM and extractive industriesin, 287Githongo, John, 440GlaxoSmithKline, 245global financial crisis of 2008, 22, 338,348–50Global Financial Integrity, 4–5, 7, 351,452n37, 484, 487, 494, 498, 501global tax planning in developingcountries and TPM, 247–49Global Witness, 285, 397globalization, effects of, 457–58, 459,461–67Goetzl, A., 213Goldman Sachs, 22, 423Google, 207Gordon Nembhard, J., 60–61Gordon, R., 388, 392Gordon Report, U.S. Treasury, 340Goredema, C., 381, 399–400governance issuesin analytical framework for understandingIFFs, 8, 22, 35tax evasion and avoidance affectedby, 70, 72–74, 78–81, 83–88, 85t,87t, 91–93tax havens and, 97n32, 354–56TPM and political risk, 214–15weak statesIFF analytical framework forfragile developers, 45, 53–57, 58tin typology of political jurisdictions.See under politicaleconomy of IFFs