Våre publikasjoner

Below is a collection of PWYP Norway’s publications, sorted by publication month. We welcome you to download our publications and background material, of course without any cost, but please quote us explicitly if you use any of our material in your work (”Title/PWYP Norway/http://www.publishwhatyoupay.no/publications”). The contributing illustrators and photographers have copyright to their material.

THE ROLLER-COASTER MECHANISM IN THE WORLD ECONOMY. Mark-to-Market and transactions outside the market

  • Marking-to-market is a concept which has started to invade a significant portion of both accounting and cross-border contracts. As a concept it is good, as it makes accounts more informative, but it also introduces problems.
  • One of the problems is that it accelerates losses when markets collapses, and therefore constitute a risk of being one of the elements that make companies go bankrupt in a crisis.

Written by: Frian Aarsnes

ISBN 978-82-93212-78-2

Publication date: December 2017

PDF icon Download the report in English here.pdf

Taking Away the Tax Effect of Tax Havens. Cross border taxation methods and REVERSE TAX CREDIT

  • All the main techniques used for capital fiight can be grouped into one area – abuse of cross-border regulation. 
  • Tax credit is already an approved method for dealing with revenues cross-border together with withholding taxes.
  • Reverse Tax Credit can use the tax credit principles to deal with costs cross-border and eliminate the “need” for tax havens. 
  • Reverse Tax Credit can be enacted unilaterally by any country, and will automatically leverage the playing fields between companies, large or small, mul

Written by: Frian Aarsnes

ISBN 978-82-93212-74-4

Publication date: May 2017

PDF icon Download the report in English here.pdf, PDF icon Download the report in Norwegian here.pdf

What Statoil reported and what Statoil should have reported

Summary

  • Statoil reported on the minimum transparency requirement, called country-by-country reporting, on a half page in its sustainability report for 2014.
  • PWYP Norway shows that Statoil could have easily reported on
 a meaningful transparency requirement, called an extended country-by-country reporting, on that half page.
  • When companies can show their country-by-country presence on a half page, why will politicians not demand it from them? 

Written by: Frian Aarsnes / PWYP Norge

ISBN 978-82-93212-68-3

Publication date: June 2016

PDF icon Read the briefing in English

Ignoring the elephant in the room? Why financial transparency is necessary to finance development.

  • Sustainable development goals are wishful thinking unless we finance them.
  • Financial transparency and taxes are the keys to finance development.
  • Did you know that one mechanism that can fight financial secrecy already exists? It is low cost, effective, and targeted to use. It will show where the money is built up. The only thing missing is politicians willing to use it.

Written by: PWYP Norway

ISBN 978-82-93212-50-8

Publication date: August 2015

PDF icon Download the report in English here

Downstream pollution of upstream numbers

• Because of downstream numbers in Statoil’s upstream country-by-country report, the report is not transparent.

• Reporting only the purchase of goods and services, and not all costs, creates the illusion that profits from the extraction activities (upstream) are higher than they actually were.

• Statoil’s report is so misleading that Statoil should republish with correct numbers for upstream activities.

Written by: Frian Aarsnes/PWYP Norge

ISBN 978-82-93212-50-8

Publication date: March 2015

PDF icon Read the briefing in English, PDF icon Read the briefing in Spanish, PDF icon Read the briefing in Norwegian

Transparency Agreement

  • Tax administrations do not have access to the entire document trail within multinational companies today
  • The Transparency Agreement can change this, on a sampling basis, so that tax administrations obtain the insight they need
  • The Transparency Agreement can be used by individual countries, or by groups of countries unilaterally

Written by: Frian Aarsnes. Co-authors: Olav Lundstøl and Morten Eriksen.

ISBN 978-82-93212-44-7

Publication date: December 2014

PDF icon Download the report in English here, PDF icon Download the report in Spanish here

Policy Briefing: Only three critical elements are missing so that the extended country-by-country reporting can work as intended.

Summary:

15 out of 18 elements have already been implemented in the extended country-by-country reporting. However, 3 critical elements are still missing for the legislation to work as intended and prevent companies from avoiding tax. 

Written by: Mona Thowsen/Publish What You Pay Norway.

ISBN ISBN 978-82-93212-23-2

Publication date: April 2014

PDF icon Download the briefing in English, PDF icon Download the briefing in Norwegian

An extended country-by-country reporting standard. A policy proposal to the EU. Volume 2

Summary:

• Natural resources have the largest value creation potential to mobilize tax revenue, but profit often ends up elsewhere.

• Today, the Extractive Industries can transfer significant profits out of the source country before it get taxed.

• One simple policy proposal, aligned with US and EU regulation, will give investors and constituents the instrument to follow their money.

• The proposal links taxpayments to the audited financial statements through 8 simple accounting numbers.

Written by: Written by Richard Murphy, rewritten and adapted by Frian Aarsnes

ISBN 978-82-93212-09-6

Publication date: November 2013

PDF icon Download the report in English, PDF icon Download the short briefing of the report, PDF icon Download the report in Spanish, PDF icon Download the short briefing of the report in spanish

The Case for Windfall Taxes – a guide to optimal resource taxation

Summary 

• In 2012, government expenditure worldwide was USD 28 656 billion. Total tax burden was USD 18 821 billion.

• This huge discrepancy can be reduced by closing loopholes in tax systems and preventing capital flight

• This report is about analyzing and fixing loopholes in tax systems – increasing cost-efficiency and ensuring fairer competition in extractive industries.

VIDEO: See the presentation of the report "Windfall Taxes".

Written by: Frian Aarsnes, co-author Olav Lundstøl

ISBN ISBN 978-82-93212-08-9

Publication date: November 2013

PDF icon Download the report in English, PDF icon Downlad the briefing of the report in English, PDF icon Download the report in Spanish, PDF icon Download the briefing of the report in Spanish

Silence is Golden

Summary:

Written by: Morten Eriksen, Daniel Reeves, Guttorm Schjelderup, Tim Daniel, Antonio Suarez-Martinez, Henry Stewart and J. Christopher Jensen

ISBN 978-82-93212-07-2

Publication date: April 2013

PDF icon Download the report in Norwegian, PDF icon Download the report in English, PDF icon Download the short briefing of the report in English, PDF icon Download the report in Spanish, PDF icon Download the short briefing of the report in Spanish

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