draining development.pdf - Khazar University

522 Indexnormal developing countries, IFFframework for. See underanalytical framework forunderstanding IFFsNorwayIFF studies encouraged by, 2, 6tax havens, government report ondevelopment impact of, 347–48,354–55, 357, 490Nuctech, 402bOOCRA Worldwide, 271, 276, 277odious debt, 47–48OECD. See Organisation for EconomicCo-operation and Developmentoffshore financial centers (OFCs),341–42, 343–45, 463. See alsotax havensoil-producing states and IFFs, 478n4,497–98OPEC (Organization of the PetroleumExporting Countries), 478n4Orbis database, 127–36, 137, 356organ trafficking, 175, 177, 180, 182f,188, 192–93, 198n2. See alsohuman traffickingOrganisation for EconomicCo-operation andDevelopment (OECD)AML controls and, 374, 378, 383,389, 397, 409n13analytical framework for IFFs and,39Anti-Bribery Convention, 378, 383,389, 409n13, 416, 449n2dynamics of IFFs and, 11, 14model tax convention, 284, 303n2tax evasion and, 95n9, 97n32, 110,121, 260n16tax havens and, 338, 341, 364, 365,366, 490TPM and. See arm’s-length principle(ALP) for transfer pricing;transfer pricing and transferprice manipulationin typology of political jurisdictions.See under political economy ofIFFsweak states compared to countries in,468–69, 469tWorking Group on Bribery inInternational BusinessTransactions, 397Organization of American States,Convention of, 409n13Organization of the Petroleum ExportingCountries (OPEC), 478n4organized crime and human trafficking.See under human traffickingOrrenius, P. M., 184, 188, 189outflows from developing countries,illicit. See illicit financial flowsOwens, Jeffrey, 337Oxfam, 120, 122, 123, 351PPak, Simon J., 115, 117, 118–19, 121,220–21, 310, 311, 323–26Pakistancorrupt regime and IFFs from, 496illegal kleptocratic outflows from, 146international drug economy and, 465international profit shifting,tax-induced, 128tax evasion in, 80Palan, R., 340, 342Palermo Convention (United NationsConvention against TransnationalOrganized Crime), 174Palma, G., 39Panama, money laundering inColombia and, 160, 161, 162,165n1