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«A case study of Fair Finance Guide International Transparency & Accountability in the Financial Sector A case study of Fair Finance Guide ...»

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OECD (2014), Illicit Financial Flows from Developing Countries: Measuring OECD Responses, Paris, France, OECD, p.33.

203 Transparency International (2014, December 17), “EU agrees money laundering transparency reforms, but

full access denied”, online:

http://www.transparency.org/news/pressrelease/eu_agrees_money_laundering_transparency_reforms_but_ full_access_denied, viewed in May 2015.

204 Global Alliance for Banking on Values (n.d.), “Homepage”, online: www.gabv.org, viewed in May 2015.

205 Triodos Bank (2013) “The GABV Scorecard”, online:

http://www.annual-report-triodos.com/en/2013/impact/our-impact-in-a-global-context/the-gabv-scorecard.ht ml?cat=m, viewed in May 2015.

206 The Guardian (n.d.) “HSBC files show how Swiss bank helped clients dodge taxes and hide millions”, online:

http://www.theguardian.com/business/2015/feb/08/hsbc-files-expose-swiss-bank-clients-dodge-taxes-hidemillions, viewed in May 2015.

207 Schotter, J. (2015, Januray 14) “Switzerland unveils draft laws to dismantle bank secrecy”, Financial Times.

208 OECD (2006, January 26), Manual on the Implementation of Exchange of Information Provision for TaxPurposes, online: http://www.oecd.org/ctp/exchange-of-tax-information/36647905.pdf, viewed in May 2015.

209 OECD (n.d.) “Automatic Exchange of Infromation”, online:

http://www.oecd.org/tax/exchange-of-tax-information/automaticexchange.htm, viewed in May 2015.

210 The International Consortium of Investigative Journalists (n.d.), “Luxembourg Leaks: Global Companies’Secrets Exposed”, online: www.icij.org/project/luxembourg-leaks, viewed in May 2015.

211 OECD (n.d.), “Glossary of Statistical Terms”, online: https://stats.oecd.org/glossary/detail.asp?ID=7245, viewed in May 2015.

212 Sikka, P. (2013, May 24), “How to take a serious bite out of corporate tax avoidance, A new system of unitary taxation must be debated at the next G8 meeting. It isn't perfect, but it would be a huge step forward”. The Guardian.

213 Sikka, P. (2013, May 24), “How to take a serious bite out of corporate tax avoidance, A new system of unitary taxation must be debated at the next G8 meeting. It isn't perfect, but it would be a huge step forward”. The Guardian.

214 Vernon, R., (1998) In the Hurricanes Eye: The Troubled Prospects of Multinational Enterprises. Cambridge, Harvard University Press.

-113Reuven S.A.and Benshalom, I. (2010 October 16), “Formulary Apportionment: Myths and Prospects Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative”, Public Law Working Papers, 221, University of Michigan.

Eruopean Commission Directorate-General Taxation & Customs Union (2008), Formulary Apportionment and Group taxation in the European Union: Insights from the United States and Canada”, Brussels, Belgium, pp.1-68.

216 OECD (n.d.) “BEPS - Frequently Asked Questions”, online:

www.oecd.org/ctp/beps-frequentlyaskedquestions.htm, viewed in May 2015;

Tax Justice Network (2015, May 4), “Two new report challenge the OECD’s work oncorporate tax cheating”, online: www.taxjustice.net/tag/beps/, viewed in May 2015;

Piccioto, S. (2014, February), Briefing on Base Erosion and Profit-Sharing (BEPS) Implication for Developing Countries, Lanacaster, United Kingdom: Tax Justice Network, p.1-8.

217 OECD (n.d.) “BEPS - Frequently Asked Questions”, online:

www.oecd.org/ctp/beps-frequentlyaskedquestions.htm, viewed in May 2015;

Tax Justice Network (2015, May 4), “Two new report challenge the OECD’s work oncorporate tax cheating”, online: www.taxjustice.net/tag/beps/, viewed in May 2015;

Piccioto, S. (2014, February), Briefing on Base Erosion and Profit-Sharing (BEPS) Implication for Developing Countries, Lanacaster, United Kingdom: Tax Justice Network, p.1-8.

218 EY (2014, December 12), Tax Insights for Business Leaders, nr. 12, p. 17.

219 Saint-Amans in an interview in EY, Ibidem.

220 EY (2014, December 12), Tax Insights for Business Leaders, nr. 12, p. 31.

221 US Congress (2009, December), H.R. 4137: Dodd-Frank Wall Street Reform and Consumer Protection Act.

222 EY, ibidem, p. 31 223 Picciotto, S. and Shaxson, N. (2012, November 19), “Make corporate tax rules fair for all”, Financial Times.

224 US Congress (2009, December), H.R. 4137: Dodd-Frank Wall Street Reform and Consumer Protection Act.

225 US Government Publishing Office (n.d) Title 17: Commodity and Security Exchanges, Chapter 11, Part 229,

online:

http://www.ecfr.gov/cgi-bin/text-idx?SID=8e0ed509ccc65e983f9eca72ceb26753&node=17:3.0.1.1.11&rgn=d iv5, viewed in May 2015.

226 US Government Publishing Office (n.d) Title 17: Commodity and Security Exchanges, Chapter 11, Part 210,

online:

http://www.ecfr.gov/cgi-bin/text-idx?SID=8e0ed509ccc65e983f9eca72ceb26753&node=17:3.0.1.1.8&rgn=di v5, viewed in May 2015.

227 Sustainability Accounting Standards Board (SASB) (n.d.), “Why is it important?”, online:

http://www.sasb.org/materiality/important/, viewed in May 2015;

FindLaw (2008, March 26), “SEC Release on Materiality in Financial Disclosure”, online:

http://corporate.findlaw.com/finance/sec-release-on-materiality-in-financial-disclosure.html, viewed in May 2015.

228 US Securities and Exchange Commission (2013), “Report on Review of Disclosure Requirements in Regulation S-K As Required by Section 108 of the Jumpstart Our Business Startups Act”, SEC, p.1-104.

229 Williams, C. (1999), “The Securities and Exchange Commission and Corporate Social Transparency”, Harvard Law Review, 112, p.1197.

230 US Securities and Exchange Commission (2010), “Commission Guidance Regarding Disclosure Related to Climate Change”, SEC, p.1-29.

231 Bernstein, A. (2008), “Incorporating Labor and Human Rights Risk into Investment Decisions”, Capital Matters

- Occasional Paper, 2, p.1-39;

International Corporate Accountability Roundtable (2013), “Knowing and Showing: Using U.S. Securities Laws to Compel Disclosure”, p.1-52;

Zadek, S. and Merme, M. (2003), Redefining Materiality: Policy and Practice for Effective Corporate Reporting. AccountAbility: Institute for Social and Ethical Accountability, p.1-40;

-114Cherington, R. (2004), Securities Law and Corporate Social Responsibility: Toward an Expanded Use of Rule 10b-5. University of Pennsylvania Journal of International Economic Law. Vol. 25(4), p.1-27.

232 Cherington, R. (2004), Securities Law and Corporate Social Responsibility: Toward an Expanded Use of Rule 10b-5. University of Pennsylvania Journal of International Economic Law. Vol. 25(4), p.1-27;

Weber, O., Scholz, R.W. and Michalik, G. (2010). “Incorporating sustainability criteria into credit risk management”, Business Strategy and the Environment, 19(1), p.1–75.

233 International Corporate Accountability Roundtable (2013), “Knowing and Showing: Using U.S. Securities Laws to Compel Disclosure”, p.1-52.

234 Kanzer, A. M. (2008), “Putting Human Rights on the Agenda: The Use of Shareholder Proposals to Address

Corporate Human Rights Performance”, online:

http://www.domini.com/common/pdf/finance_for_a_better_world_kanzer.pdf, viewed in May 2015.

235 Omarova, S. T and Tahyar, M. E. (2011-12), “That Which We Call a Bank: Revisiting the History of Bank Holding Company Regulation in the United States”, Review of Banking and Financial Law, 31, pp.113-203.

236 Omarova, S. T. (2013), “Beyond Finance: Permissible Commercial Activities of U.S. Financial Holding Companies”, in Konczal, M. and Stanley, M. (eds.) (2013) “An Unfinished Mission: Making Wall Street Work for Us, A Report by Americans for Financial Reform & the Roosevelt Institute”, New York, Americans for Financial Reform and the Roosevelt Institute, pp.110-125.

237 US Federal Reserve System (2014), “Complementary Activities, Merchant Banking Activities, and Other Activities of Financial Holding Companies Related to Physical Commodities”, Chapter II, pp.3329-3336.

238 Human Rights.Gov (n.d.) USG National Action Plan on Responsible Business Conduct – Frequently Asked

Questions, online:

http://www.humanrights.gov/dyn/2015/usg-national-action-plan-on-responsible-business-conduct/, viewed in May 2015.

-115-

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