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.

Stop Capital Flight and Promote Equal Competition through Transparency and Taxation

  • Three simple tax mechanisms are the only ones needed in order to equate the taxation of multinational companies with national companies
  • Any country can enact these mechanisms as they are changes to the internal tax code
  • The three mechanisms are precise as they target specific classes of transactions and are not based on parameters or estimates.
  • The mechanisms are unique in that no country enacting them will trespass on any other country’s tax base

Written by: Frian Årsnes

ISBN 978-82-93212-88-1 (Norwegian), 978-82-93212-89-8 (English)

Publication date: December 2018

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

Guide to extended country-by-country reporting (ECBCR) for businesses

  • Extended Country-by-Country Reporting (ECBCR) is a measure to equate all businesses and ensure that key figures are reported for each country in which the company is present. 
  • The basis for the reporting must be the financial accounts - no other option for reporting provide trustworthy information to stakeholders and the wider society. 
  • To make sense, the information must be reported as it is included in the consolidated financial statements - before elimination. Eliminations must therefore be reported separately.

Written by: Frian Årsnes

ISBN 978-82-93212-87-4 (English), 978-82-93212-86-7 (Norwegian)

Publication date: December 2018

PDF icon Read the guide in Norwegian, PDF icon Read the guide in English

The weaknesses are clearly showing ...but the regulator is sleeping

  • It is very positive that Statoil reports country-by-country information together with its annual accounts, and the legislator should ensure that this become standard.
  • Statoil still does not report eliminations separately, but here it is the legislator that needs to change the regulation to get a meaningful reporting.
  • It is still not possible, due to lack of information, to use the formula 1.1. Tax + Payable Tax – 31.12.

Written by: PWYP Norge

ISBN 978-82-93212-81-2 (Norwegian) 978-82-93212-83-6 (English)

Publication date: October 2018

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

The war against Ecuadorian press

  • A political system formed to dominate non-government-favored media
  • Secrecy around the process to select key people in institutions with influence in the formation and application of media laws
  • An aggressive propaganda strategy designed to silence any critical voice

Written by: Christian Zurita Ron

ISBN ISBN 978-82-93212-64-5

Publication date: November 2016

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


  • 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