draining development.pdf - Khazar University

Index 529Trocca, 394Truman, E. M., 489Turkeytrade mispricing and, 315, 319, 326in typology of political jurisdictions,460, 471Turkmenistan, and tax havens, 364Turks and Caicos, and AML controls,388UUBS, 409n17, 423, 428Uganda, tax evasion in, 90UNCAC (United Nations Conventionagainst Corruption), 378, 397,400, 416, 447, 448–49, 449n2,453n37UNCTAD (United Nations Conferenceon Trade and Development),206, 208, 223, 360UNCTC (United Nations Center forTransnational Corporations),223UNDP (United Nations DevelopmentProgramme), 352Unilever Kenya Ltd v. Commissioners ofIncome Tax (2003), 288Union Bancaire Privée, 423Union Bank of Nigeria, 421United KingdomAML controls and, 379, 408n3,409n12Annual Inquiry into DirectInvestment Abroad, 137cash purchase reporting in, 490Department for InternationalDevelopment, 92, 97n34foreign bribery strategy in, 416freezing of kleptocratic accounts in,425, 427international profit shifting,tax-induced, 113Isle of Man as tax haven and, 97n32kleptocratic IFFs to, 423, 428kleptocratic prosecutions in, 426–27,429–30, 440–42, 446, 448, 488Office for National Statistics, 314oil-producing states and, 478n4as tax haven, 342, 344, 345, 346, 463tax havens, British corporations withsubsidiaries in, 296–97TPM and, 277, 281–82, 291, 292,304n16trade mispricing and, 327, 328t, 330t,331tUnited Nations Center forTransnational Corporations(UNCTC), 223United Nations Children’s Fund, 179United Nations Comtrade database,326–27, 358United Nations Conference on Tradeand Development (UNCTAD),206, 208, 223, 360United Nations Convention againstCorruption (UNCAC), 378, 397,400, 416, 447, 448–49, 449n2,453n37United Nations Convention againstTransnational Organized Crime(Palermo Convention), 174United Nations DevelopmentProgramme (UNDP), 352United Nations Economic and SocialCommission for Asia and thePacific (ESCAP), 223United Nations Office on Drugs andCrime, 4, 155, 179United Nations Protocol against theSmuggling of Migrants by Land,Sea, and Air, 174United Nations Protocol to Suppressand Punish Trafficking inPersons, Especially Women andChildren, 174