Размышления женщины о геополитике. Татьяна Александровна Югай

cashless/5519682.

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      Там же.

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      Rogoff K. The Case Against Cash // Project Syndicate, September 5, 2016. URL: https://www.project- syndicate.org/commentary/dangers-of-paper-currency-by-kenneth-rogoff-2016-09.

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      Yugay T. Macroeconomics of Fiscal Policy in Times of the Great Recession // Special Issue in commemoration of the Hundredth Anniversary of the birth of Federico Caffè // Global & Local Economic Review. Volume 18. №2. P. 235.

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      Краткий обзор материалов зарубежных и отечественных средств массовой информации, посвященных вопросам противодействия легализации доходов, полученных преступным путем, и финансированию терроризма, за период с 1 по 31 июля 2016 года. М.: Банк России. 2016.

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      После выхода в свет данной статьи ICIJ опубликовал очередную порцию утечек «Paradise Papers». International Consortium of Investigative Journalists. An ICIJ Investigation Paradise Papers: Secrets Of The Global Elite. November 5, 2017. URL: https://www.icij.org/investigations/paradise-papers/.

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      Опубликовано в журнале «Iura & Legal Systems». 2016. C (11). Università degli Studi di Salerno. Pp.101—112.

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      OECD (1998) Harmful Tax Competition. An Emerging Global Issue, Paris: OECD Publishing, pp.26—27.

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      IMF (2000) Offshore Financial Centers. IMF Background Paper. URL: https://www.imf.org/external/np/mae/oshore/2000/eng/back.htm.

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      Financial Stability Forum (2000) Report of the Working Group on Offshore Centres, p.9. URL: http://www.financialstabilityboard.org/publications/r_0004b.pdf.

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      UNCTAD (2014) Press Release, 09 September 2014. URL: http://unctad.org/en/pages/PressRelease.aspx?OriginalVersionID=201.

      45

      UNCTAD (2014) Trade and Development Report 2014: Global governance and policy space for development, Geneva: UNCTAD, p. XIII.

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      Tax Justice Network (2014) The Financial Secrecy Index [online] Available: http://www.financialsecrecyindex.com/introduction/introducing-the-fsi.

      47

      Tax Justice Network (2014) Report: the black hole at the heart of London’s FTSE100. URL: http://www.taxjustice.net/2014/05/13/report-black- hole-heart-londons-ftse100/.

      48

      Zucman, G. (2014) «Taxing across Borders: Tracking Personal Wealth and Corporate Profits», Journal of Economic Perspectives, vol. 28, 4, p.124.

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      OECD (2014) Model Tax Convention on Income and on Capital: Condensed Version, Paris: OECD Publishing, p.7.

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      United Nations (2001) Model Double Taxation Convention between Developed and Developing Countries, New York: United Nations, p.vi.

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      OECD (1988) Convention on Mutual Administrative Assistance in Tax Matters URL: http://www.oecd.org/ctp/exchange-of-tax-information/convention-on-mutual-administrative-assistance-in-tax- matters.htm.

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      European Commission (2014) Harmful tax competition. URL: http://ec.europa.eu/taxation_customs/business/company-tax/harmful-tax-competition_en.

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      OECD (1998) Op. cit., p.25.

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      Ibid, p.72.

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      Saint-Amans, P. Global tax and transparency: We have the tools, now we must make them work. URL: http://www.oecd.org/tax/global-tax-transparency-we-have-the-tools.htm.

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      Ibid.

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      OECD (2015) Secretary-General Report to G20 Leaders. Antalya, Turkey November 2015, Paris: OECD Publishing, p.9.

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      Saint-Amans, P. Op. cit.

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      OECD (2013) Addressing Base Erosion and Profit Shifting, Paris: OECD Publishing, p.6.

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      Ibid, p.9.

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      OECD (2016) First meeting of the new inclusive framework to tackle Base Erosion and Profit Shifting marks a new era in international tax co-operation. URL: http://www.oecd.org/tax/first-meeting-of-the-new-inclusive-framework- to-tackle-base-erosion-and-profit-shifting-marks-a-new-era-in-international-tax-co-operation.htm.

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      European Commission (2016) Fair Taxation: Commission presents new measures against corporate tax Avoidance URL: http://europa.eu/rapid/press-release_IP-16-159_en.htm.

      63

      OECD (2016) OECD Secretary-General Report to G20 Finance Ministers. Update on Tax Transparency, Washington D.C., United States, April 2016, Paris: OECD Publishing, p.10.

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      FATF (2014) FATF Guidance. Transparency and Beneficial Ownership, Paris: FATF/OECD, p.8.

      65

      Ibid, p.3.

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      Ibid, p.46.

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      UNCTAD (2016) World Investment Report 2016. Investor Nationality: Policy Challenges, Geneva: UNCTAD, pp. xii, xiii.

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      Ibid, p. xiii.

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      Saint-Amans, P. Op. cit.

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      OECD (2016) OECD Secretary-General Report to G20 Leaders. Hangzhou, China September 2016, Paris: