Monday, 11 April 2016

How Tax Havens Are Misused by the Rich and Powerful

The disclosure of the Panama Papers, the biggest-ever leak of confidential information in human history, has highlighted yet again how the rich and the powerful use—rather, misuse—tax havens not just for avoiding payment of taxes but for a wide range of nefarious activities: from money laundering to funding wars, from trading in human beings to drug dealing. It is often claimed by clever accountants and smart lawyers that providing offshore banking and financial services is not necessarily illegal, leave alone evil. But there is much that is not explicitly stated about the working of 90-odd tax havens scattered across the globe, including some that are located within national jurisdictions of countries like the United States (Delaware and Florida) and in principalities or microstates in Europe (Monaco and Liechtenstein). The secrecy that is guaranteed in these tax havens ensures a conducive environment for corrupt political leaders, their relatives and associates, businesspersons and celebrities to park their funds and take them out at will. Money moves rapidly across multiple tax jurisdictions, a phenomenon called “round-tripping,” to make it difficult for regulatory authorities to ascertain the “beneficial owners” of companies. Equally importantly, the line that divides legal forms of tax avoidance and illegal forms of tax evasion is so thin as to be virtually non-existent. The issues that have been raised go beyond loss of revenue to the damage done to democratic institutions and ensuring greater transparency in public life.

Few of the names that have been highlighted in the Panama Papers are those of citizens from Western countries. They are instead from Russia, China, Saudi Arabia, Malaysia, Syria, Argentina, Morocco, Pakistan, India, Argentina, Azerbaijan, Qatar, the United Arab Emirates and various countries of Africa. It would, however, be erroneous to conclude from the media coverage of the leaked documents that politicians and businesspersons in advanced capitalist countries are paragons of virtue. Far from it. On the contrary, the one country that is responsible for overseeing the working of as many as 18 tax havens happens to be the United Kingdom.

Today the Paris-based Organisation of Economic Cooperation and Development (OECD), a grouping of some of the richest countries in the world, is fretting that only a handful of countries are refusing to go along with its Base Erosion and Profit Shifting (BEPS) initiative that seeks to combat tax avoidance and counter strategies that exploit gaps and mismatches in tax rules to make profits “disappear” or shift to locations where there is little or no economic activity and where no taxes have to be paid. The OECD has pointed out that unlike 96 countries, including India, only four small countries have staunchly refused to go along with an important aspect of the BEPS initiative, namely, automatic exchange of tax-related information by electronic means. These four happen to be, besides Panama, two small island-states in the Pacific Ocean, Nauru and Vanuatu, and Bahrain. There is more than an element of hypocrisy in the fact that the very same countries that once encouraged offshore banking in tax havens are now cribbing about tax avoidance by large multinational corporations in the wake of the Great Recession.

The Panama Papers have contributed to a fair share of titillation in the media in India and the world, thanks to names of so-called celebrities cropping up (most of whom deny any wrongdoing), from Lionel Messi, Jackie Chan, Vladimir Putin and Xi Jinping to our very own Amitabh Bachchan, Aishwarya Rai and Niira Radia. Be that as it may, what is clear is that the flight of capital to tax havens represents an element of the ugly underbelly of the brave new world of globalisation of economic liberalisation. Till 2003, no Indian citizen could set up a corporate entity overseas. Accountants sidestepped the rules and exploited the ambiguities in the fine print of the law. Indians invested in companies while not owning them. Firms like Mossack Fonseca in Panama showed high net worth individuals the way by offering them companies and directorships literally off the shelf. In 2004, the Reserve Bank of India allowed Indian residents to take out $25,000 a year under a libera_lised remittances scheme, an amount that has since gone up tenfold. Thus, one should not be surprised that all the businesspersons whose names find place in the Panama Papers are saying they have done nothing wrong. However, this is not to say that tax havens are not being used to launder money and a host of other illegal activities. Moreover, the disclosures represent only the tip of the proverbial iceberg. It is mind-boggling to realise that the data that has entered the public domain—11.5 million documents or 2.6 terrabytes of data—came from a single firm of lawyers located in one small country situated between the two American continents.

There is one commendable fallout from the muck that has been flung around. Portions of the Panama Papers were first leaked to Süddeutsche Zeitung, a German daily, which then roped in the Washington-based International Consortium of Investigative Journalists that has put together a network of over 190 journalists working in media organisations in more than 50 countries, including the Indian Express. The Panama Papers demonstrate that when journalists collaborate and not merely compete with one another, the consequences can be noteworthy.

Source: EPW
The disclosure of the Panama Papers, the biggest-ever leak of confidential information in human history, has highlighted yet again how the rich and the powerful use—rather, misuse—tax havens not just for avoiding payment of taxes but for a wide range of nefarious activities: from money laundering to funding wars, from trading in human beings to drug dealing. It is often claimed by clever accountants and smart lawyers that providing offshore banking and financial services is not necessarily illegal, leave alone evil. But there is much that is not explicitly stated about the working of 90-odd tax havens scattered across the globe, including some that are located within national jurisdictions of countries like the United States (Delaware and Florida) and in principalities or microstates in Europe (Monaco and Liechtenstein). The secrecy that is guaranteed in these tax havens ensures a conducive environment for corrupt political leaders, their relatives and associates, businesspersons and celebrities to park their funds and take them out at will. Money moves rapidly across multiple tax jurisdictions, a phenomenon called “round-tripping,” to make it difficult for regulatory authorities to ascertain the “beneficial owners” of companies. Equally importantly, the line that divides legal forms of tax avoidance and illegal forms of tax evasion is so thin as to be virtually non-existent. The issues that have been raised go beyond loss of revenue to the damage done to democratic institutions and ensuring greater transparency in public life.
Few of the names that have been highlighted in the Panama Papers are those of citizens from Western countries. They are instead from Russia, China, Saudi Arabia, Malaysia, Syria, Argentina, Morocco, Pakistan, India, Argentina, Azerbaijan, Qatar, the United Arab Emirates and various countries of Africa. It would, however, be erroneous to conclude from the media coverage of the leaked documents that politicians and businesspersons in advanced capitalist countries are paragons of virtue. Far from it. On the contrary, the one country that is responsible for overseeing the working of as many as 18 tax havens happens to be the United Kingdom.
Today the Paris-based Organisation of Economic Cooperation and Development (OECD), a grouping of some of the richest countries in the world, is fretting that only a handful of countries are refusing to go along with its Base Erosion and Profit Shifting (BEPS) initiative that seeks to combat tax avoidance and counter strategies that exploit gaps and mismatches in tax rules to make profits “disappear” or shift to locations where there is little or no economic activity and where no taxes have to be paid. The OECD has pointed out that unlike 96 countries, including India, only four small countries have staunchly refused to go along with an important aspect of the BEPS initiative, namely, automatic exchange of tax-related information by electronic means. These four happen to be, besides Panama, two small island-states in the Pacific Ocean, Nauru and Vanuatu, and Bahrain. There is more than an element of hypocrisy in the fact that the very same countries that once encouraged offshore banking in tax havens are now cribbing about tax avoidance by large multinational corporations in the wake of the Great Recession.
The Panama Papers have contributed to a fair share of titillation in the media in India and the world, thanks to names of so-called celebrities cropping up (most of whom deny any wrongdoing), from Lionel Messi, Jackie Chan, Vladimir Putin and Xi Jinping to our very own Amitabh Bachchan, Aishwarya Rai and Niira Radia. Be that as it may, what is clear is that the flight of capital to tax havens represents an element of the ugly underbelly of the brave new world of globalisation of economic liberalisation. Till 2003, no Indian citizen could set up a corporate entity overseas. Accountants sidestepped the rules and exploited the ambiguities in the fine print of the law. Indians invested in companies while not owning them. Firms like Mossack Fonseca in Panama showed high net worth individuals the way by offering them companies and directorships literally off the shelf. In 2004, the Reserve Bank of India allowed Indian residents to take out $25,000 a year under a libera_lised remittances scheme, an amount that has since gone up tenfold. Thus, one should not be surprised that all the businesspersons whose names find place in the Panama Papers are saying they have done nothing wrong. However, this is not to say that tax havens are not being used to launder money and a host of other illegal activities. Moreover, the disclosures represent only the tip of the proverbial iceberg. It is mind-boggling to realise that the data that has entered the public domain—11.5 million documents or 2.6 terrabytes of data—came from a single firm of lawyers located in one small country situated between the two American continents.
There is one commendable fallout from the muck that has been flung around. Portions of the Panama Papers were first leaked to Süddeutsche Zeitung, a German daily, which then roped in the Washington-based International Consortium of Investigative Journalists that has put together a network of over 190 journalists working in media organisations in more than 50 countries, including the Indian Express. The Panama Papers demonstrate that when journalists collaborate and not merely compete with one another, the consequences can be noteworthy.
- See more at: http://www.epw.in/journal/2016/15/editorials/how-tax-havens-are-misused-rich-and-powerful.html#sthash.luRsbnNK.dpuf
The disclosure of the Panama Papers, the biggest-ever leak of confidential information in human history, has highlighted yet again how the rich and the powerful use—rather, misuse—tax havens not just for avoiding payment of taxes but for a wide range of nefarious activities: from money laundering to funding wars, from trading in human beings to drug dealing. It is often claimed by clever accountants and smart lawyers that providing offshore banking and financial services is not necessarily illegal, leave alone evil. But there is much that is not explicitly stated about the working of 90-odd tax havens scattered across the globe, including some that are located within national jurisdictions of countries like the United States (Delaware and Florida) and in principalities or microstates in Europe (Monaco and Liechtenstein). The secrecy that is guaranteed in these tax havens ensures a conducive environment for corrupt political leaders, their relatives and associates, businesspersons and celebrities to park their funds and take them out at will. Money moves rapidly across multiple tax jurisdictions, a phenomenon called “round-tripping,” to make it difficult for regulatory authorities to ascertain the “beneficial owners” of companies. Equally importantly, the line that divides legal forms of tax avoidance and illegal forms of tax evasion is so thin as to be virtually non-existent. The issues that have been raised go beyond loss of revenue to the damage done to democratic institutions and ensuring greater transparency in public life.
Few of the names that have been highlighted in the Panama Papers are those of citizens from Western countries. They are instead from Russia, China, Saudi Arabia, Malaysia, Syria, Argentina, Morocco, Pakistan, India, Argentina, Azerbaijan, Qatar, the United Arab Emirates and various countries of Africa. It would, however, be erroneous to conclude from the media coverage of the leaked documents that politicians and businesspersons in advanced capitalist countries are paragons of virtue. Far from it. On the contrary, the one country that is responsible for overseeing the working of as many as 18 tax havens happens to be the United Kingdom.
Today the Paris-based Organisation of Economic Cooperation and Development (OECD), a grouping of some of the richest countries in the world, is fretting that only a handful of countries are refusing to go along with its Base Erosion and Profit Shifting (BEPS) initiative that seeks to combat tax avoidance and counter strategies that exploit gaps and mismatches in tax rules to make profits “disappear” or shift to locations where there is little or no economic activity and where no taxes have to be paid. The OECD has pointed out that unlike 96 countries, including India, only four small countries have staunchly refused to go along with an important aspect of the BEPS initiative, namely, automatic exchange of tax-related information by electronic means. These four happen to be, besides Panama, two small island-states in the Pacific Ocean, Nauru and Vanuatu, and Bahrain. There is more than an element of hypocrisy in the fact that the very same countries that once encouraged offshore banking in tax havens are now cribbing about tax avoidance by large multinational corporations in the wake of the Great Recession.
The Panama Papers have contributed to a fair share of titillation in the media in India and the world, thanks to names of so-called celebrities cropping up (most of whom deny any wrongdoing), from Lionel Messi, Jackie Chan, Vladimir Putin and Xi Jinping to our very own Amitabh Bachchan, Aishwarya Rai and Niira Radia. Be that as it may, what is clear is that the flight of capital to tax havens represents an element of the ugly underbelly of the brave new world of globalisation of economic liberalisation. Till 2003, no Indian citizen could set up a corporate entity overseas. Accountants sidestepped the rules and exploited the ambiguities in the fine print of the law. Indians invested in companies while not owning them. Firms like Mossack Fonseca in Panama showed high net worth individuals the way by offering them companies and directorships literally off the shelf. In 2004, the Reserve Bank of India allowed Indian residents to take out $25,000 a year under a libera_lised remittances scheme, an amount that has since gone up tenfold. Thus, one should not be surprised that all the businesspersons whose names find place in the Panama Papers are saying they have done nothing wrong. However, this is not to say that tax havens are not being used to launder money and a host of other illegal activities. Moreover, the disclosures represent only the tip of the proverbial iceberg. It is mind-boggling to realise that the data that has entered the public domain—11.5 million documents or 2.6 terrabytes of data—came from a single firm of lawyers located in one small country situated between the two American continents.
There is one commendable fallout from the muck that has been flung around. Portions of the Panama Papers were first leaked to Süddeutsche Zeitung, a German daily, which then roped in the Washington-based International Consortium of Investigative Journalists that has put together a network of over 190 journalists working in media organisations in more than 50 countries, including the Indian Express. The Panama Papers demonstrate that when journalists collaborate and not merely compete with one another, the consequences can be noteworthy.
- See more at: http://www.epw.in/journal/2016/15/editorials/how-tax-havens-are-misused-rich-and-powerful.html#sthash.luRsbnNK.dpuf

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