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Is there a crater-wide loophole in Obama’s Panama Papers response? Yes.
May 9th, 2016
Last week, almost one month to the day after the Panama Papers came to light, President Obama announced new rules to help combat the abuse of anonymous shell companies to evade taxes and launder money. While it’s certainly welcome that the President of, by some accounts, the ‘world’s favorite new tax haven‘, is taking measures to
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2016: A year for open government
May 9th, 2016
2016 is a big year for the open government movement, and recent revelations from the leaked Panama Papers will only serve to forward the transparency discussion further. As we’ve seen from the worldwide coverage, things like hidden company ownership and strict secrecy have fueled questionable links between world leaders and offshore jurisdictions. Luckily, from the
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Progressive realization of economic and social rights: the role of tax policy
April 28th, 2016
While all human rights are indivisible, economic and social rights entail specific principles that bear relevance for tax policy. Economic and social rights require that states devote maximum available resources to their progressive realization. The principle of non-retrogression sets forth that states should not take measures that deliberately lead to retrogression on the enjoyment of
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