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One case of transnational corruption out of five occurs in the extractive sector according to the 2014 OECD Foreign Bribery Report. In this area, corruption has become increasingly complex and sophisticated affecting each stage of the extractive value chain with potential huge revenue losses for...
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Trotz zahlreicher Beiträge zum Country-by-Country Reporting mangelt es bisher an empirischer Evidenz zur Verbreitung einer länderbezogenen Berichterstattung steuerlicher Informationen. Die vorliegende Studie fasst freiwillige Initiativen sowie regulatorische Entwicklungen zusammen und...
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This chapter examines the Extractive Industries Transparency Initiative (EITI), a public-private regulatory partnership that jointly creates and oversees transparency and accountability standards in the extractive sector. The chapter argues that EITI has added something new to the landscape of...
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