Våre publikasjonerBelow 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.
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 2012Download - English
Report by Norwegian MFA as part of the Dialogue project
Publication date: January 2012Download - norsk
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.
Publication date: January 2012
- 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.
Publication date: January 2012Download the report in English, Download the short briefing of the report in English, Download the report in Spanish, Download the short briefing of the report in Spanish
* 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.
Publication date: December 2011Download the report in English, Download the report in Norwegian , Download the short briefing of the report in English, Download the report in Spanish, Download the short briefing of the report in Spanish
Publication date: September 2011Download the report in English, Download the short briefing of the report in English, Download the report in Spanish, Download a new version of the report in Spanish, Download the short briefing of the report in Spanish
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”.
Publication date: October 2011Download - English, Download - español
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).
Publication date: May 2011Download - 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.
Publication date: April 2011Download - English, Download - norsk
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.
Publication date: June 2010Download - English, Download - français, Download - español, Download - Arabic, Download - português, Download - Russian