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.

Extended country-by-country reporting. The 3-minute version.

Summary: This briefing from PWYP Norway explains what the extended country-by-country reporting policy proposal is, why it is necessary, how it is streamlined with the reporting requirements in the Dodd-Frank law and the EU proposal, as well as with the extractive companies’ existing consolidation processes, and how it can be implemented easily and at low cost.

The briefing features a suggested reporting template in an easy-to-use format that captures the essential tax payment information in a meaningful context.


Publication date: November 2012

PDF icon Download - English

Finansiell Åpenhet: Grep for å styrke demokrati og rettferdig fordeling

Report by Norwegian MFA as part of the Dialogue project

Written by: Various contributors

Publication date: January 2012

PDF icon Download - norsk

OLD VERSION: An extended country-by-country reporting standard. A policy proposal to the EU.

NOTE: This is an old version of the report. In November 2013 we published a re-written and updated version, please find Version 2 via this page.

Written by: Frian Aarsnes, based in part on the work of Richard Murphy

ISBN 978-82-93212-03-4

Publication date: January 2012

Lost Billions. Transfer Pricing in the Extractive Industries

- Over 110 billion USD has disappeared through mispricing of crude oil in the US and the EU between 2000 and 2010.
- Profits have been moved from the source country to the extractive industry companies.
- In December 2000, the Netherlands imported crude oil for the price of 1,69 Euro per bbl. while the spot market prices were no lower than 26 Euro, resulting in an underevaluation of around 40 million Euro to the source country.

Written by: Phd. Simon J. Pak

ISBN 978-82-93212-04-1

Publication date: January 2012

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

Protection from derivative abuse


* Extractive industries are big users of a financial instrument called derivatives, which can be abused to transfer revenues out of host countries before it is taxed.

* The value behind all derivatives is 10 times the world GDP.

* One simple policy proposal can be enacted upon unilaterally to stop abuse, while protecting proper use of these instruments.


Read the short 4-page briefing of the report.

Written by: Frian Aarsnes

Publication date: December 2011

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

TRACE Briefings 2010-2011

Summary: As a step in completing the TRACE programme, the 2010-2011-participants have worked together to produce short briefings on four selected topics: “contract transparency”, “environmental issues related to EI”, “indigenous peoples´ rights and EI”, and “illicit financial flows and secrecy jurisdictions”.

Written by: TRACE-participants and external consultants

Publication date: October 2011

PDF icon Download - English, PDF icon Download - español

Defining Elements (draft paper for discussion)

Summary: Defining Elements outlines which concrete elements should be made subject for regulation in a full country-by-country reporting standard for the extractive industry. It is based on input from CSOs, tax experts, accounting experts, private sector, and PWYP Norway´s experiences with other processes. This is a draft for discussion, and input in writing is appreciated (input gathering is now closed).

Written by: Richard Murphy

Publication date: May 2011

PDF icon Download - English

How should country-by-country reporting for companies in the extractive industries be introduced in Norway?

Summary: This brief legal report, commissioned by PWYP Norway and written by the Norwegian law firm, Arntzen de Besche, suggests how Norway can implement a country-by-country reporting regulation in Norwegian law, that easily can open up for further and necessary regulation.

The report summarizes the ongoing processes in the US and EU, and provides a legal consideration of a suggestion for how a Norwegian law text for the extractives sector can be based upon this.

Written by: Arntzen de Besche Advokatfirma AS

Publication date: April 2011

PDF icon Download - English, PDF icon Download - norsk

Striking Oil: Blessing or Curse?

Summary: The first round of PWYP Norway’s capacity strengthening programme was concluded in December 2009. UK based INTRAC and PWYP Norway have developed a paper in the Praxis Note-series, seeking to capture the lessons learnt from the first round of the programme; a practical experience of capacity development with CSOs in seven African countries to promote greater transparency over oil revenues.

Written by: Helen Collinson and Rod MacLeod

Publication date: June 2010

PDF icon Download - English, PDF icon Download - français, PDF icon Download - español, PDF icon Download - Arabic, PDF icon Download - português, PDF icon Download - Russian