draining development.pdf - Khazar University

Index 517Indiadistortionary government policies in,95n14as intermediate developer, 46, 51international profit shifting,tax-induced, 113, 128Mauritian FDI in, 51, 471tax evasion in, 95n15TPM and, 284in typology of political jurisdictions,460, 471Indonesiaanticorruption agencies,emasculation of, 448international profit shifting,tax-induced, 128kleptocratic IFFs from, 15, 146, 384,403, 435–37, 447kleptocratic prosecutions in, 436–37tax evasion in, 90–91trade mispricing and, 329in typology of political jurisdictions,471informal economyhuman trafficking and, 174money laundering in Colombia and,145, 150–51tax evasion and, 98n41–42, 110informal value transfer systems andAML controls, 383–84, 490Inland Bank of Nigeria, 421intermediate developers, IFF frameworkfor. See under analytical frame -work for understanding IFFsInternal Displacement MonitoringCentre, 152International Accounting Standard(IAS) 289, 291, 292–93International Accounting StandardsBoard (IASB), 270, 291, 295International Coffee Agreement,167n19International Criminal Court, 449,453n39International Financial ReportingStandard (IFRS) 8, 294International Financial ReportingStandards (IFRSs), 13, 270, 289,293–94, 302International Labour Organization(ILO), 178, 179, 180International Monetary Fund (IMF),4, 7, 98n43, 317, 322, 341–42,344, 350, 359–60, 365, 398,487international nature of drug economy,464–67International Organization forMigration (IOM), 148, 178International Price Program, U.S.Bureau of Labor Statistics,138international profit shifting,tax- induced, 9–10, 109–39data sets for, 124–25, 127–38identification strategies for, 124–27intrafirm, 111–13studies of, 110profitability approach, 120–33trade mispricing approach,114–19unrelated party transfers, 113–14tax havens and, 122–24, 129–34unrelated parties, between, 113–14intrafirm profit shifting, 111–13. Seealso transfer pricing and transferprice manipulationIOM (International Organization forMigration), 148, 178Iran, Islamic Republic of, as oilproducingstate, 478n4Iraqcorrupt regime and IFFs from, 496as oil-producing state, 478n4