MAKING TRANSPARENCY POSSIBLE

Successes, results and impact 2006 - 2016 Successes, results and impact | 2006 – 2016 Successes, results and impact | 2006 – 2016

Innholdsfortegnelse

Vision of PWYP : Value creation from the oil, gas and the mining industry will benefit the society. The development goal of PWYP Norway: Citizens in countries with natural resources such as oil, gas and minerals have access to mobilize capital that can contribute to a sustainable development and economic justice.

Published by: Publish What You Pay Norway (PWYP Norway) Year of publication: 2016 ISBN 978-82-93212-54-6

Written by: PWYP Norway Cover photo: Luis Arguello Print: Copy Cat This report was made possible with financial support from the Norwegian Agency for Development Cooperation (Norad). We welcome any questions or clarification needs in writing to [email protected]

Legal disclaimer: This publication is based on information provided to Publish What You Pay Norway (‘PWYP Norway’) and individuals acting on behalf of PWYP Norway. The conclusions presented herein are based only on information so provided. PWYP Norway and those acting on behalf of PWYP Norway have strived towards acquiring full overview of all relevant information and data to prepare this publication. We do not accept liability whatsoever for any insufficiency or inadequacy of the information and data that this publication is based upon.

While PWYP Norway has taken all reasonable care to ensure that the information contained in this publication is accurate, publicly available information and data has not been verified by the companies or users and neither PWYP Norway nor any person acting on behalf of PWYP Norway in the drafting and preparation of this publication can be held legally responsible for the content or guarantee that it is totally free from errors or inaccuracies.

Any references contained in this publication pertaining to any kind of sources, publications or websites from third parties, are inserted for convenience only and are purely for informative purposes. They do not constitute endorsement of material on those sites, publications or sources. PWYP Norway and those acting on its behalf accept no liability whatsoever for any loss or damage arising from the use of such information.

2 Publish What You Pay Norway Publish What You Pay Norway 3 Successes, results and impact | 2006 – 2016 Successes, results and impact | 2006 – 2016

CONTENT 1Introduction • It is not easy to sum up 10 years in a few paragraphs. • PWYP Norway’s programme areas are interconnected and Yet, the purpose here is to share some of our successes, interdependent, designed to work together to achieve Introduction ...... 5 1 results and impact from 2006 up until 2016. our goals. Very briefly, PWYP Norway has focused on knowledge production and evidence-based investigations • PWYP Norway works in a particular political and on how to discover what leakages occur and what should 2 Knowledge production – why? ...... 6 economic context compared to our colleagues in over be done with the leakages. This knowledge has been 800 organisations from over 70 countries in the world made available through direct cooperation with civil that form the global Publish What You Pay network. society in the global South and information work. Direct cooperation with civil society in the South – why? ...... 8 3 • Many issues that civil society in other states struggle with, • Developing countries loose more money on illicit capital are things we take as a given in Norway. PWYP Norway flows than they receive in aid and foreign investments works for the overarching goals in the global campaign combined. Illicit capital flows have increased by 9,4% per 4 Information work - Why? ...... 10 and sees these as the minimum requirements for the annum in developing countries in the period 2003-2012. transparency that a country should have in place. This is around twice as much as the increase in global GDP over the same period. • Norway is considered one of the world’s best in natural Our work presented in timelines ...... 12 5 resource governance with mechanisms for control and • The global inequality has reached a tipping point. integrity. Norwegian expertise along the whole value Governments all over the world are under pressure to chain of extractive industry has been requested by other provide more transparency. Unfortunately, governments 6 Join the debate ...... 22 states. in many states have answered with crackdowns on civil society. • Yet, our system is not perfect. PWYP Norway has an independent responsibility and duty to develop our • The picture on our front page is from a demonstration Thank you! ...... 23 7 objectives for our own country, priorities and strategies in Ecuador, where an activist is wearing “the anonymous” that reflect the issues of concern for our local civil society mask. It can symbolize that many people now think that organisations and the relevant needs and necessary Wikileaks is more useful source of information than priorities in our country context. governments. History has shown what happens when governments fail to provide relevant and necessary information and welfare to its citizens.

4 Publish What You Pay Norway Publish What You Pay Norway 5 Successes, results and impact | 2006 – 2016 Successes, results and impact | 2006 – 2016

The Minister of Energy and Minerals, Peter Lokeris, reads thorugh one of the reports pub- lished by PWYP Norway under a debate in Kampala, Uganda 2014. Photo: PWYP Norway. What is the effect on society?

t &YUSBDUJWFJOEVTUSJFTBSFCJHVTFSTPGBöOBODJBM • Natural resources have the largest value creation potential to What have we achieved? JOTUSVNFOUDBMMFEEFSJWBUJWFT XIJDIDBOCFBCVTFEUP mobilize tax revenue, but profit often ends up elsewhere USBOTGFSSFWFOVFTCFGPSFJUTUBYFEPVUPGIPTUDPVOUSJFT • Today, the Extractive Industries can transfer significant profits t 5IFWBMVFCFIJOEBMMEFSJWBUJWFTJTUJNFTUIFXPSME(%1 out of the source country before it’s get taxed t 0OFTJNQMFQPMJDZQSPQPTBMDBOCFFOBDUFEVQPO • One simple policy proposal, aligned with US and EU regulation, will give investors and constituents the instrument to follow their money VOJMBUFSBMMZUIBU̓DBOTUPQBCVTFXIJMFQSPUFDUJOHQSPQFS VTFPGUIFTFJOTUSVNFOUT • The proposal links taxpayments to the audited financial statements TRACE BRIEFINGS 2010-2011 through 8 simple accounting numbers %&$&.#&3 QXZQOP 8SJUUFOCZ'SJBO"BSTOFT NOVEMBER 2013 pwyp.no Written by Richard Murphy, rewritten and adapted by Frian Aarsnes Examining oil extraction and transparency in Bolivia, Ecuador and Nicaragua Protection from Reports: 17 derivative abuse

An Extended Briefings: 12 country by country reporting. A policy proposal to the EU. Vol. 2. Seminars/conferences: 12

The TRACE Programme and this report is financially supported by the Norwegian Agency for Development Cooperation (Norad) through the Oil for Development-programme. The views and opinions expressed in the briefings are those of the contributing authors and editors and do not necessarily represent the views of Publish What You Pay Norway or the financing institution.

Opinion pieces: t 0WFSCJMMJPO64%IBWFEJTBQQFBSFEUISPVHINJTQSJDJOHPG 13 DSVEFPJMJOUIF64BOEUIF&6CFUXFFOBOE t 3FWFBMFE5FOPGUIFXPSME}TNPTUQPXFSGVM • Can a strict duty of confidentiality for lawyers t 1SPöUTIBWFCFFONPWFEGSPNUIFTPVSDFDPVOUSZUPUIFFYUSBDUJWF FYUSBDUJWFJOEVTUSZHJBOUTPXOBUMFBTU  harm the global market? JOEVTUSZDPNQBOJFT TVCTJEJBSJFT • What is the rationale for the strict duty of confidentiality? t *O%FDFNCFS UIF/FUIFSMBOETJNQPSUFEDSVEFPJMGPSUIF t 0WFSPGUIFTVCTJEJBSJFTBSFJODPSQPSBUFE • What should be safeguarded? QSJDFPG &VSPQFSCCMXIJMFUIFTQPUNBSLFUQSJDFTXFSFOP JOTFDSFDZKVSJTEJDUJPOT What should not be safeguarded? MPXFSUIBO&VSP SFTVMUJOHJOBOVOEFSFWBMVBUJPOPGBSPVOE t 5IFRVFTUCZ-BUJO"NFSJDBOKPVSOBMJTUT • Does a strict duty of confidentiality NJMMJPO&VSPUPUIFTPVSDFDPVOUSZ stand in the way of human rights? UPUSZUPGJOEPVUNPSF +"/6"3: QXZQOP 8SJUUFOCZ4JNPO+1BL 1I% /07&.#&3 QXZQOP 8SJUUFOBOESFTFBSDIFECZ/JDL.BUIJBTPO APRIL 2013 pwyp.no Lost billions The publications are available on our website in Norwegian, Transfer Pricing in the Extractive Industries Silence is golden Piping profits English and Spanish., both as full reports and as two-paged briefings. Briefings are particularly important for politicians and civil society as brief introductions for feature articles, media reports and campaign work.

For ten years now, PWYP Norway has been contributing with

• In 2012, government expenditure worldwide was USD 28 656 billion. Total tax burden was USD 18 821 billion. our knowledge about which leakages occur where, what • This huge discrepancy can be reduced by closing loopholes HELP US CONTINUE OURBRIEFING WORK: BRIEFING in tax systems and preventing capital flight Do you think our work is important? MARCH 2015 • This report is about analyzing and fixing loopholes in tax systems – increasing cost-efficiency and ensuring fairer • BecauseDo of downstreamyou want to see• fi Reportingnancial only transparency the purchase and• Statoil’s report is so • Natural resources have not • Cash fl ows often end up • The Norwegian Ministry of competition in extractive industries. numbersaccountability in Statoil’s upstream in the ofextractive goods and services, industries? and not misleading that Statoil helped citizens of poor elsewhere, in the accounts of Finance has issued regulations country-by-country report the all costs, creates the illusion should republish with correct countries to escape poverty. multinational companies in tax on extended country-by- NOVEMBER 2013 pwyp.no Author: Frian Aarsnes, co-author Olav Lundstøl report is not transparent that profi ts from the extraction numbers for upstream havens. country reporting, which will You can support PWYP NORWAY by sending a sms activities (upstream) are activities show where cash fl ows end up. magnitude the leakages may have, which techniques are being higher than they actually were. 15 out of 18 elements have already been implemented in Send SMS to 09316 with text PWYPNORWAY followed by (donation amount) the extended country-by-country reporting. However, Downstreame.g. pwypnorway 500 pollution 3 critical elements are still missing for the legislation to The Case for (donations in NOK, international users must use +47 417 16 016) work as intended and prevent companies from avoiding tax. used and which transparency measures can do something of upstream numbers How YOU can ensure that we rectify the last few omissions. YOUR SUPPORT MAKES OUR WORK POSSIBLE • Investors can trace their money and assess how companies manage assets. in Statoils fi rst country by country report • Lawmakers can treat companies equally and create a level playing fi eld. • Citizens can hold their governments and companies accountable. Windfall Taxes Illustration: Roar Hagen about which leakages. We have made this knowledge available – a guide to optimal resource taxation in reports, briefings, opinion pieces, hearing submissions, lectures and by arranging seminars and conferences and PWYP Norway is the Norwegian chapter in a network of 800 organisations from more than 70 countries• worldwide. Sustainable We work for development fi nancial transparency goals are wishful thinking unless we fi nance them. in the extractive industry to promote sustainable societies. • Financial transparency and taxes are the keys to fi nance development. ISBN 978-82-93212-24-9 used it in all our political advocacy work worldwide. • Did you know that one mechanism that can fi ght fi nancial secrecy already exists? It is low cost, eff ective, and targeted to use. It will show where the money is built up. The only thing missing is politicians willing to use it.

Wri en by: PWYP Norway AUGUST  Gado by Illustration pwyp.no Our very specific and continued focus over time has Ignoring the elephant contributed to a situation where we had to carve out a policy in the room? Why fi nancial transparency is and financing space to be able to work on this topic at all, in necessary to fi nance development. the fringes of Norwegian politics, to a situation where we have contributed strongly to moving our topic to the centre of Norwegian politics and already have achieved impact.

The knowledge production is also an integrated part of our Knowledge production – why? direct cooperation with civil society and our information work. 2 Through our highly complex, demanding and long-term Financial secrecy has been used to cover enormous profits Through these ten years we have witnessed an increasing work we have contributed substantially with our continued from trade of non-renewable and finite natural resources, international focus on tax evasion and avoidance. At the same pressure. Financial secrecy is now one of the most fast like oil and minerals. For over 50 years, revenues from oil time we have seen corporations investing heavily in efforts moving agendas, we have a multitude of voices behind production have been kept hidden from the general public to to influence policy so that the intended policy effect is not our proposals and with our work, we have contributed to the benefit of corrupt elites and the firms involved. Financial achieved, and privileges are maintained. We have observed making transparency possible, although some of our policy secrecy has made it difficult for ordinary citizens to know wanted misinterpretations, misuse of terminology and use recommendations remain to be fully implemented. the extent to which the funds are reinvested for domestic of legal language that distorts the intentions of formulations, development or exported to secrecy jurisdictions. on purpose. Financial secrecy is a wanted policy. This is such a complex field that it is difficult for people to understand The foundation for PWYP Norway’s work is knowledge pro- what is happening and how it can be possible to intervene duction and investigations to provide evidence-based infor- in a way that can reveal what is happening, what it means mation and document praxis in order to understand and to and how to stop it. formulate our arguments and suggest policy mechanisms.

6 Publish What You Pay Norway Publish What You Pay Norway 7 Successes, results and impact | 2006 – 2016 Successes, results and impact | 2006 – 2016

Direct cooperation with civil society in the South – why? What is the effect on society?

An informed civil society is what makes democracy possible The programme presents a customised opportunity for the What have we achieved? and it is essential for a democracy to function. But, civil society participants to get an overview of the value chain of the needs a solid foundation of how to deal with financial secrecy, extractive industries, where the red flags are, which leakages and the resistance civil society meets when dealing with it, occur where in the value chain and what magnitude which TRACE-participants: 118 requires collaboration across borders and constituencies. leakages may have, which techniques are being used by the companies and which of the mechanisms work together to Network meetings: 10 The PWYP Norway’s TRACE programme is a tailored made achieve which results, which transparency measures can Meetings between politicians 3 programme offered to journalists, civil society and trade unions counteract which leakages. Participants discuss what might working for financial transparency in poor be a relevant and effective work in their different political and TRACE-participants: 4 countries with substantial revenue opportunities from its and economic contexts and which forms of political advocacy extractive industries. During this programme we share our might be appropriate. Open conference day: knowledge as an integral part of our direct cooperation with 5

civil society in the global South. 8 especial noruega Del 1 al 15 de Diciembre de 2014 Del 1 al 15 de Diciembre de 2014 especial noruega 9 Participants accepted in the programme have been screened ┏◣ MODELO. EJEMPLO PARA PAÍSES QUE BUSCAN POTENCIAR SU INDUSTRIA ESTATAL Y SALIR DE LA POBREZA Noruega evitó la ‘maldición del petróleo’ con eficiencia y austeridad

┣ Conocido mundialmente ■ DATOS on a range of indicators making sure our participants are por ser un modelo exitoso en la explotación de hidro- carburos, el país nórdico 78 1.9 logró generar un progreso % MMBPD

trascendental que lo ha INGRESOS. Es el goverment take de PRODUCCIÓN. Es el volumen Foto: Andre Osmundsen/Statoil posicionado en los primeros Noruega en la industria petrolera, producido actualmente, mien- highly motivated people who are willing to contribute with lugares de la mayoría de los bajo un sistema de contrato de tras que el gas alcanzó los 3.7 indicadores de desarrollo. concesiones. TCF en el 2013.

■ , noruega. EDEN García Producción de petróleo (en miles de barriles por día)

4.000 their experiences and knowledge and who plan to spend 3.500 ablar de petróleo en No- 3.000 producción ruega es sinónimo de or- 2.500 gullo para sus 5.1 millones 2.000 H 1.500 de habitantes. Y no es para menos, exportaciones 1.000 ya que gracias a este recurso y su 500 consumo manejo eficiente se ha generado 0 more years in the fight for transparency and translate this un gran desarrollo que benefició a 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 todos los sectores de la población. La alta confianza de los noruegos en sus autoridades es producto de décadas de decisiones acertadas que se ven reflejadas en la actual prosperidad. Fuente: EIA El país nórdico es considerado el mejor ejemplo de cómo superar la denominada ‘maldición del pe- fondo de inversión y ahorro acu- Sin embargo, este progreso tróleo’ que hace referencia a los mulativo que servirá para las gene- es algo relativamente reciente Producción de gas satisface países ricos en petróleo, pero po- raciones futuras una vez se agoten comparado con otras potencias knowledge effectively into their own country contexts. bres en desarrollo. las reservas de hidrocarburos. europeas que tienen una gran tra- Desde el inicio de la produc- Al respecto Bjørn Geir, direc- dición de desarrollo proveniente 21% del mercado europeo ción en 1971, las autoridades no- tor de Inversión del Ministerio de de siglos pasados. De hecho No- ruegas aplicaron políticas eficien- Finanzas de Noruega, señaló que ruega consiguió su independencia Solamente un 4% del total de los ingresos recibidos por hidrocarburos se destina al presupuesto nacional noruego. ▶ Noruega no solamente es un de Rusia, con un 21% del mercado, gas en el 2013 fue de 3.97 trillones tes para maximizar los ingresos y el fondo petrolero se invierte en recién en 1905, cuando se disolvió importante exportador de petró- según datos de la Administración de pies cúbicos (TCF por sus siglas al mismo tiempo tener un alto ni- mercados y compañías interna- la unión que mantenía con el rei- leo, sino que también produce gas de la Información de Energía (EIA, en inglés), del cual un 96% fue des- vel de austeridad cuando se trata cionales que generan retornos nado de Suecia. ■ Fondo petrolero noruego (en mil millones de $US) ■ Pronóstico de reservas y producción y es el segundo mayor proveedor por sus siglas en inglés). tinado a mercados de exportación 828 de invertir estos recursos, además favorables anualmente y, conjun- De acuerdo a Espen Løken, 900 900 recursos no descubiertos recursos en campo de este recurso a Europa, después La producción estimada de y el resto al consumo interno. Reino de un cuidado minucioso en el im- tamente con los ingresos de la encargado de Administración de 300 recursos en descubrimientos reservas Unido y Francia son los mayores 800 800 pacto medioambiental. industria petrolera, agrandan cada Energía Industrial, una federación compradores del gas noruego. 700 700 250 Según Ingvild Bergskaug, ase- vez más la riqueza noruega. de sindicatos de trabajadores del En petróleo, el consumo inter- sora del programa Petróleo para el El fondo fue creado en 1990, área industrial y energética, No- 600 600 200 no tampoco es considerable, ya

Desarrollo de Noruega, son cuatro pero recién se hizo efectiva la pri- ruega tuvo diferentes conflictos 500 500 que de los 1.9 millones de barriles 150 los factores claves que determina- mera transferencia de recursos sociales y laborales, ya que entre por día (BPD) de producción, solo Governments all over the world are being challenged on 400 400 ron el éxito del modelo noruego, en 1996. Hasta el año pasado Geir 1910 y 1935 se registraron una se- 100 un promedio aproximado de 700 Foto: Johan Sverdrup/Statoil 300 300 MM. s m3 o.e. por año entre ellos: un sistema político es- indicó que el monto acumulado rie de protestas y manifestaciones mil BPD se quedan en Noruega y el 200 200 50 table, buen desempeño de las ins- alcanzaba los $us 828 mil millones. de trabajadores inconformes con resto es exportado principalmente tituciones públicas, una sociedad Antes de la creación del fondo, el sistema vigente. 100 100 0 a Europa. civil fuerte y el continuo desarrollo los recursos recibidos por el petró- Es por ello que los noruegos 0 0 2007 2010 2013 2016 2019 2022 2025 2028 Cabe señalar que la generación 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 de conocimiento técnico. leo fueron utilizados para el creci- decidieron iniciar un proceso de eléctrica proviene casi en su totali- Fuente: Ministerio de Finanzas de Noruega Fuente: Directorio Petrolero de Noruega financial secrecy, the harmful effects on society and what “La transparencia y la rendi- miento y desarrollo de este país, modernización de su país tanto dad de centrales hidroeléctricas ción de cuentas son parte funda- además de pagar su deuda exter- industrial como social. Fue impor- que aportan un 97% del total de mental dentro de estos factores, na. Una vez lograda la estabilidad tante la participación de todos los entonces han estado manejadas mundial, según un reporte al 2013 a reducir el presupuesto nacional tir millonarios a todos los norue- capacidad instalada en Noruega, que se llevan a cabo mediante un y equidad económica, Noruega sindicatos industriales, como tam- por autoridades competentes y del Programa de Desarrollo de las porque se requiere ser austero, gos, sino por un sentido de previ- que supera los 32.000 megavatios diálogo entre todos los actores optó de manera inteligente por bién de pescadores y campesinos probas. Naciones Unidas. nosotros confiamos en que es lo sión, austeridad y transparencia en (MW), por lo que no existe necesi- involucrados”, destacó Bergskaug. ahorrar estos ingresos. que eran una amplia mayoría. En este sentido, cuando llegó mejor para el país”, manifestó el re- el manejo de los recursos. dad del consumo de combustibles La visión de Noruega parte Løken indicó que este diálogo el desarrollo de la industria petro- CONFIANZA EN EL GOBIERNO Y presentante de Energía Industrial. Posee uno de los Producto fósiles en este sector. they do about it. de comprender a los recursos hi- MODELO CREADO ANTES DE social permitió definir los objetivos lera, ya existía un modelo empre- BONANZA SOSTENIBLE Esto implica que existe una Interno Bruto (PIB) per cápita más En Noruega la explotación drocarburíferos como activos no LA LLEGADA DEL PETRÓLEO e intereses de los diferentes sec- sarial e institucional que garantizó El exitoso modelo institucional confianza de los noruegos en que alto del mundo con un poco más de hidrocarburos se rige bajo un renovables de un país, los cuales El modelo empresarial e insti- tores, así como la visión de país a una eficiente explotación de los y empresarial, potenciado por la su gobierno distribuirá el dinero de $us 56.000. Esta bonanza alcan- sistema de concesiones, siendo la deben tener un tratamiento espe- tucional noruego fue desarrollado largo plazo. Con ello se logró crear recursos y el uso de los ingresos producción petrolera, ha repercu- de manera sensata y para el bene- za a todos los sectores de la socie- empresa nacional Statoil la princi- cial, diferente a otros productos. antes del descubrimiento del pe- una sociedad con importantes petroleros en el potenciamiento tido favorablemente en este país. ficio de todos los sectores. dad, ya que de acuerdo a datos pal productora con un aproximado Es por ello que este país solo tróleo, por lo que una vez encon- beneficios para los noruegos, una de la economía y en incrementar Existe un alto nivel de confianza de La economía del país nórdico del Banco Mundial, Noruega es el del 70%. destina 4% del total de ingresos tradas las primeras reservas, este economía sólida y la paulatina re- el desarrollo humano y calidad de los noruegos en las decisiones que goza de una bonanza económica segundo país con mayor equidad El resto de la producción está por la actividad petrolera al presu- país ya contaba con todo un siste- ducción de las desigualdades. vida. toman sus autoridades, producto que es sostenible en el tiempo, no en el mundo, después de Suecia, en manos de compañías interna- puesto público nacional; es decir, ma moderno y transparente que le Además se fortaleció el mar- Prueba de ello es que Norue- de la transparencia con los que es- solamente por el fondo petrolero con un coeficiente de Gini de 25.8 cionales como Total, Conoco Phi- para salud, educación e infraes- permitió sacar el mayor provecho co legal y el desempeño de las ga es el país con mayor índice de tos se desempeñan. acumulado que con $us 828 mil (0 absoluta equidad 100 absoluta llips, Exxon Mobil, entre las más PWYP Norway, through the TRACE programme and network, tructura. El resto es puesto en un de esta industria. instituciones públicas que desde desarrollo humano (IDH) a nivel “Si el gobierno nos dice que va millones es suficiente para conver- inequidad). ▲ Statoil tiene el 70% de la producción total de hidrocarburos. importantes. has contributed to spread the knowledge we produce and the experiences of 118 organisations working for transparency within a network of civil society organisations, so that they can be informed and demanding agents in their own countries.

The program gives participants a unique opportunity to connect, share ideas, learn and work together across countries. We have seen organisations taking an active and strong stand against secrecy in their countries, engaging in South - South cooperation both within the integrated comprehensive information work between the modules in the TRACE - programme, which has led to a well of national meetings, media spreads, reports and cross boarder work on the same issues. We also see organisations taking actions and making use of the network established that span well beyond the programme period.

In 2015 thousands of people from all layers of society in Guatemala came to the streets to demand more transparency. Photo: CPR Urbana 8 Publish What You Pay Norway Publish What You Pay Norway 9 Successes, results and impact | 2006 – 2016 Successes, results and impact | 2006 – 2016

TRACE-participants, Abena Afari and Winnie Ngabirwe, from two African countries are on their way in to the Norwegian Parliament to meet politicians and discuss policy suggestions. What is the effect on society?

What have we achieved? We have also made sure that opinions from civil society in the global South affected by corruption and capital flight have been given a voice in Norwegian media. We have connected News articles in media: 173 our own work with the work of civil society in the global South.

Press releases: 7 We have an increasing circle of supporters and the public is more engaged in informed discussions and vibrant democratic Videos: 79 debates today, than we were ten years ago. With increased understanding of why it’s important to work together across Voices from South in countries to deal with tax evasion, more people are now able to make more informed political decisions. Norwegian media: 11 Number of newsletters sent in Norwegian: 115 Number of recipients of the newsletter: 1134 Number of newsletters sent in English: 6 Number of followers on Facebook: 1611 Number of followers on Twitter: 645

PWYP Norway has made sure that the general public as Information work - Why? well as different interest groups, have been exposed to our 4 knowledge production and information about secrecy in the extractive industries, the scope of the leakages from the tax Wealth accumulation gives elites the financial means to invest transparency, we also see a clamp down on civil society world base which measures can prevent the leaks and weaknesses in consulting and lobbying services from legal, accounting or wide, often in the form of reduced budgets, administrative in the regulations. Ten years ago, there was a great lack of communication firms who can lobby on their behalf in order changes or civil society being burdened with control systems. knowledge about the mechanisms and techniques extractive to maintain privileges, hinder transparency or unwanted industry uses to channel away profits before it is taxed. regulations. It also provides power to dominate the public It is more important than ever to have independent voices policy debate. from civil society that are not controlled by the elites that can share reliable and relevant information about how financial We see that elites often influence political priorities. This secrecy affects inequality in the world, and share our analysis undermines transparency efforts, democratic processes, of why and how it happens and what can be done about it. social cohesion and justice. At the same time as we make progress in challenging governments around the world on

10 Publish What You Pay Norway Publish What You Pay Norway 11 t 6UWJOOJOHTJOEVTUSJFOFSTUPSGPSCSVLFSBWFUöOBOTJFMU JOTUSVNFOULBMUEFSJWBUFS TPNLBOCMJNJTCSVLUUJMÌG“SF JOOUFLUFSVUBWWFSUTMBOEG“SEFFSTLBUUMBHU t 7FSEJFOCBLBMMFEFSJWBUFSFSHBOHFSWFSEFOTTBNMFEF#/1 t &UUFOLFMUQPMJDZGPSTMBHLBOJOOG“SFTVOJMBUFSBMU PH TUPQQFNJTCSVLTBNUJEJHTPNEFOSJLUJHFCSVLFOBWEJTTF 6. OCTOBER Protection from Derivative Abuse: JOTUSVNFOUFOFCFTLZUUFT %&4&.#&3 QXZQOP 4LSFWFUBW'SJBO"BSTOFT PWYP Norway warns against the Beskyttelse mot ”Today I can tell you that we are ready to Piping Profits is launched in derivatmisbruk take a new step forward. The Ministry of increasing use of derivatives Finance will send a proposal on a possible Spanish in Quito, Ecuador, in country by country reporting requirement in 21. SEPTEMBER cooperation with TRACE among extractive companies, and Norway out on a public hearing.” proposes a measure that can be Launch of Piping participants. implemented independently by Roger Schjerva (statssekretær, Profits. The report Finansdepartementet) countries that want to hinder reveals that ten of the abuse via this financial world's largest instrument. extractive companies 3.-5. OCTOBER control at least 6038 TRACE in Ecuador: The subsidiary companies, "We favour common EU rules in this 17 participants meet in t PGUIFQPPSFTUQFPQMFJOUIFXPSMEMJWFJOSFTPVSDF SJDIDPVOUSJFT t /BUVSBMSFTPVSDFTIBTUIFMBSHFTUWBMVFDSFBUJPOQPUFOUJBMUP area. However, taking into account and that 1/3 of these NPCJMJ[FPXODBQJUBM CVUQSPöUPGUFOFOETVQFMTFXIFSF t 5PEBZ UIF&YUSBDUJWF*OEVTUSJFTDBOUSBOTGFSTJHOJöDBOU Quito to share QSPöUTPVUPGUIFTPVSDFDPVOUSZCFGPSFJUTUBYFE An extended country-by-country t 0OFTJNQMFQPMJDZQSPQPTBMXJMMHJWF̓JOWFTUPSTBOEPUIFS 2-3 MARCH the importance of this issue we cannot DPOTUJUVFOUT̓UIFJOTUSVNFOUUPGPMMPXUIFJSNPOFZ are registered in tax advocacy experiences, +"/6"3: QXZQOP 8SJUUFOCZ3JDIBSE.VSQIZ SFXSJUUFOBOEBEBQUFECZ'SJBO"BSTOFT PWYP Norway rule out the possibility to implement reporting standard: PWYP Norway such measures in Norway on an havens. The report present articles they builds on the draft proposal participates in the EITI individual basis." findings receive broad have written and hear An extended Global Conference, published in May, and develops a country by country Roger Schjerva (statssekretær, media coverage, over reports from reporting standard proposal to the EU and to A Policy Proposal to the EU representing civil society Finansdepartementet) «Things are moving in the right direction, and I hope this measure 50 pieces, mainly in representatives from Norwegian authorities, detailing will prove useful for our common goal of a better organized and in the Norwegian 23. MAY international press. Norad’s Corruption more just world» stakeholder group. The report "Defining how an extended country-by- Roger Schjerva (, Ministry of Finance) 2.-6. MAY Hunter Network. country reporting for the Translated from Norwegian by PWYP Norway. Elements” was TRACE in Bolivia: 17 launched as a draft for extractive industry should look, participants from discussion. It addresses and how to easily implement it. «Today we are sending this report from the law firm on a Nicaragua, Bolivia and 23. MAY The proposal is delivered as part consultation in the Ministry of finance» which elements that 4. APRIL Ecuador meet in Santa The conference, Roger Schjerva (State Secretary, Ministry of Finance) should be object for of PWYP Norway's consultation Translated from Norwegian by PWYP Norway. On behalf of PWYP Cruz to go in-depth on regulation in a country- Global Investors for statement to the Ministry of Norway, law firm Arntzen the four thematic by-country reporting, Financial Transparency Finance. de Besche presents a priorities: Illegal and why. is held at KLP in Oslo. consideration of Dodd- capital flow and Representatives from 4. FEBRUARY Frank and a legal secrecy jurisdictions, the authorities, civil Journalist and author Nicholas Shaxson consideration of how contract transparency, society and investors 21. SEPTEMBER Lost Billions: PWYP Norway's research reveals 19. JANUARY presents his latest book, Treasure Island, country-by-country indigenous rights and meet to share views Seminar at that between 2000 and 2010, over 110 billion A joint and official launch of the three at the House of Literature in Oslo, reporting may be the extractive industry, and discuss the details Utviklingshuset in dollars has «disappeared» through mispricing reports that were produced in the fall of Norway. A debate on tax havens implemented in environment and the of country-by-country Oslo. Together with of crude oil in the US and the EU. 2011: Lost Billions, Protection from followed. Norwegian law. extractive industry. reporting. Legal aid for women, derivative abuse, and An extended PWYP Norway country-by-country reporting standard. highlights how corruption and capital flight hinders womens' justice in poor countries.

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THE 2011 POLITICAL PROCESSES AND MILESTONES IN NORWAY AND IN THE EU

9. JANUARY 2.-3. MARCH 15. MARCH 4. APRIL 2. JUNE 23. JUNE 26. AUGUST 25. OCTOBER 7. DECEMBER 31. JANUARY Deadline for the EU The EITI Global The Roger Schjerva, State In letters to the The financial The tax administration delivers its The EU Commission The Norwegian Deadline for the consultation on Conference is government Secretary, Ministry of financial supervisory supervisory authority comments to PWYP Norway’s report, and delivers their proposal Ministry of Finance Ministry of Finance's country-by-country held in Paris. launches an Finance, confirms that authority and the tax delivers their states: «Through country by country for country-by-country sends the EU consultation on reporting for Norway action plan he will send PWYP administration, the comments to PWYP reporting, the tax administration will get reporting for the commission's proposal implementation of multinational becomes the against Norway's law proposal Ministry of Finance Norway's report, and access to valuable information about the extractive and forest for country-by-country country-by-country companies. first OECD financial on an internal asks for comments to states that «...it is not companies' business in each country, and sectors. reporting on a reporting in Norway. country to be crime. consultation in the PWYP Norway’s report practically possible to in the tax administration's opinion the consultation. The awarded the Ministry of Finance. on implementation of extract the new reporting standard will contribute to deadline is set to 31. status of EITI country-by-country information in the the correct taxation of these companies». January 2012. compliant. reporting in format proposed per Translated from Norwegian by PWYP Norwegian law. today». Translated Norway. from Norwegian by PWYP Norway. "MEASURE 46: The government considers whether there may be reason to implement country-by-country principles, either as part of the EU- process in the area, or on an independent basis. Responsible party: Ministry of Finance.» Translated from Norwegian by PWYP Norway.» 12 13 DECEMBER 30. OCTOBER Several interviews and opinion pieces on transparency and PWYP The Ministry of Foreign Norway's proposal are published. PWYP Norway's secretary Affairs works on a white general, Mona Thowsen, is interviewed by A-magasinet and Her paper on redistribution, and og Nå. Chairman of the board, Frian Aarsnes is interviewed in PWYP Norway delivers Bergens Tidende. PWYP Norway and ForUM writes a joint opinion input. Several organizations, piece for NRK Ytring. We look ahead, and ask whether the Minister 31. JANUARY in addition to PWYP of Finance will keep his promises in 2013. Delivering a consultation Norway, meets with State statement to The Ministry of Secretary, Arvinn Gadgil, to Finance. hand over the comments. The Norwegian newspaper on development aid, 1. NOVEMBER Bistandsaktuelt, publishes a PWYP Norway meets State Secretary, Roger Schjerva, to piece about PWYP Norway's discuss the implementation of extended country-by-country views. reporting in Norway.

AUGUST 31. OCTOBER 23-25. NOVEMBER The Publish What You Pay PWYP Norway puts forward its findings, The international and interdisciplinary conference, Financial secrecy, society and vested interests, is held 19. JANUARY campaign marks its 10th its arguments and its proposals at the in Bergen. PWYP Norway hosts the conference in cooperation with The Norwegian School of Economics PWYP Norway hosts a debate anniversary, with a oil industry's tax conference. 14. NOVEMBER (NHH). The programme boasts exciting lecturers from all over the world. meeting at Fritt Ord, launching conference in Amsterdam PWYP Norway launches a three new reports. The reports and the launch of a global new, weekly newsletter. «I believe that a part of the progress we have seen the last couple of years is in great part thanks to civil reveal information about the strategy, Vision 20/20. PWYP 11. SEPTEMBER society organizations. They have made it impossible for the politicians to ignore the facts.» scope of capital flight and suggest Norway participates, sharing Mona Thowsen explains the Tine Søreide, economist and researcher at the University in Bergen, Faculty of Law. concrete measures. The EU information about its work proposal on extended country-by- NOVEMBER Commission also participates and with the rest of the network. country reporting in the magazine, The proposed «The impression still prevails, that the needs and problems of small, poor countries are clearly state that Norway can and FEBRUARY International Tax Review. Thowsen extended country-by- secondary to the problems of large, rich countries» should take the lead when Gathering and publishing talks about the advantages of the country reporting Allison Christians, professor at the Faculty of Law, McGill University, Canada. drafting their law. The reports that information about the 21. MARCH new transparency standard when it standard is produced in are launched are: An extended Dodd-Frank Act, section PWYP Norway participates comes to stopping tax avoidance, a short version, and a «I believe that it is essential for networks in the North to partner with those in the South, in order to secure CBCR standard, Lost billions, and 1504, for a Norwegian in a seminar on law and and also about the advantages for new briefing is a positive influence.» Daniel Reeves, former senior advisor in IRS. Protection from derivative abuse. audience. ethics in Bergen. the companies. launched.

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THE 2012 POLITICAL PROCESSES AND MILESTONES IN NORWAY AND INTERNATIONALLY

31. JANUARY 16. FEBRUARY 7. MARCH MAY 7. JUNE 16. JULY 18. SEPTEMBER 11. OCTOBER 18. OCTOBER 5. DECEMBER Deadline for The Ministry of Finance's consultation on In 2010, the US adopted a Statoil The organization ONE Norway's third Labour union leaders publically support The EU The oil lobby, API member, Statoil, refuses The case against implementation of country-by-country reporting in Norway. law demanding that publically launches a petition EITI report is PWYP Norway's suggestion for parliament votes represented by The to renounce the lawsuit. Transocean is extractive companies defends supporting a strong presented. extended country-by-country reporting in favor of American Petroleum initiated in Oslo publish information about financial EU transparency law. in an opinion peace in Aftenposten, one country-by- Institute (API) sues the District Court. 8. FEBRUARY the payments they make transparency of Norway's leading newspapers country reporting. US for their adoption and country- Freedom of expression has been under pressure in Ecuador to US and foreign («Åpenhet mot ressursplyndring»). of transparency law in NOVEMBER by-country for the past years. In February 2012, the previous TRACE authorities. This was a part reporting. the Dodd Frank Act. In the EU, participant, Christian Zurita Rón and his journalist colleague, of the so-called Dodd The oil companies file PWYP Juan Carlos Calderón are convicted and sentenced to pay Frank Act, and a a lawsuit against the campaigns to one million USD each to the Ecuadorian president. Their groundbreaking step SEC in order to avoid support the offence is the publication of a book that made the president towards country-by- having to publish transparency look bad. A while later, the president «pardons» them. country reporting. The oil payments made to law. lobby works against the other countries' proposal in the US and tries governments. to water down a similar proposal, which is being 14 launched in the EU. 15 28. NOVEMBER

• Government expenditure amount were USD billion in 2012 The seminar «Politics, not • In the same year tax revenue were USD 18821 billion – a huge discrepancy • The large loopholes in the tax system need to be closed – starting with extractive industries with resource rents Author: Frian Aarsnes, co-author Olav Lundstøl Charity» at the House of 28. NOVEMBER NOVEMBER 2013 pwyp.no 8. AUGUST 18-25. NOVEMBER Literature in Oslo gathered Launch of the report «The Case for The Case for PWYP Norway sends a TRACE modul 1 is held in Windfall Taxes 25 TRACE participants, as Windfall Taxes». The report – a guide to optimal resource taxation letter to the Ministry of Oslo. 25 participants from well as decision makers and addresses the ways in which 31. JULY Finance clarifying the civil society in Uganda, business representatives from Norway and the EU. countries may enforce a more PWYP Norway submit terminology in our South Sudan, Ghana,

Remarks and presentations efficient and just natural resource Gado by Illustration country-by-country Mozambique and Tanzania comments to the Ministry by, among others, two taxation. It also provides an 20. MARCH reporting proposal. learn more about natural of Finance where we TRACE participants, Hans overview of different tax Debate about PWYP resource taxation, contract argue for an extended Olav Syversen (KrF), Bård mechanisms, and their respective Norway's transparency law, EITI and strategic Vegard Solhjell (SV), Inger country-by-country advantages and disadvantages. 23-24. MAY Coll (Norwegian Economic proposal for extended reporting, where 31.OCTOBER communication. Forum), Jose Correia Nunes country-by-country EITI holds its global Opinion piece in Dagens 14. JANUARY companies provide eight (European Commission), reporting at the House conference, and agrees Opinion piece in LO-Aktuelt: Our admiration for key figures as notes to the Næringsliv: Johnsen's and Bjørn Otto Sverdrup to recommend 28. NOVEMBER corruption and capital flight. of Literature in Oslo. The accounts. broken promise. The (Statoil). Norwegian tax companies to inform opinion piece examines Launch of volume 2 of the report ”An Extended administration, Statoil, about beneficial the shortcomings of the country-by-country reporting standard”. The Save the Children owners. This has been a proposed law on country- report demonstrates how Norway could and 17. JANUARY Norway, EITI, KLP, The key demand for PWYP 2. JULY by-country reporting. should take the lead with an extended reporting Participation in a webinar with Conservative Party Norway for a long time. Opinion piece in standard, both easier and more effective than the investors and Statoil: Payments (Høyre) and The Socialist , Chair of Dagsavisen: Doesn't EU and US standards. There are also specifications and clarifications of arguments that to governments – Transparency in Left Party (SV) were OECD DAC states: «The Norway follow the 5. NOVEMBER PWYP Norway has focused the extractive industries. Analyst represented in the panel. key word is tax». transparency trend? have come up in the aftermath of volume 1. Together with four other particularly on promoting GES invited Standard Life civil society organizations, the TRACE participants as Investment, Statoil and EITI 20. SEPTEMBER PWYP Norway participates expert sources for (Extractive Industries 8. APRIL Letter to the in a consultation held by Norwegian media. One 27. NOVEMBER Transparency Initiative) to present Debate about lawyers’ Standing Committee 5.MARCH the Standing Committee example is the news story on Finance and 25 TRACE participants meet perspectives and answer confidentiality at the House in Dagens Næringsliv on 29 PWYP Norway participates of Literature in Oslo. The 8. APRIL on Finance and Economic Economic Affairs with Member of Parliament, questions, among others from November featuring regarding extended in Norwegian Church Aid's background was the In conjunction with the Affairs in the Norwegian PWYP Norway. country-by-country development conference, ongoing consultation on debate, the report Parliament. PWYP Norway Winnie Ngabiirwe (photo). (Labour Party) at the reporting. discussing extended the issue, and PWYP Norway «Silence is golden» is explains how easy it is to She encourages Norwegian Norwegian Parliament. - country-by-country had the opportunity to launched in a Norwegian implement extended authorities to lead the way Norway plays a vital role 6. DECEMBER 28. JANUARY reporting with France's present their consultation and English version. It is a country-by-country in the fight against tax when it comes to oil PWYP Norway participates in the minister of development, statement. Additional collection of articles from reporting. fraud. 23. OCTOBER industry transparency. Remarks at participants were the Transparency conference «Tackling tax havens Pascal Caufin, Norway's Norwegian and Letter to the Norwegian extended Ministry of Finance, International's and Illicit Financial Flows», held by minister of development, International experts, who Standing Committee country-by-country American tax authorities 16. AUGUST on Finance and launch of the report Concord Denmark. We share our address how abuse of 2. SEPTEMBER reporting will help African Heikki Holmås, and director (IRS), the Norwegian Bar Opinion piece in Economic Affairs «Åpenhet i report on country-by-country of European Network on Association, Tax Justice lawyers’ confidentiality Klassekampen: Opinion piece in regarding extended governments allocate more selskapsrapporterin reporting with EU commissioner, Debt and Development, Network and Amnesty may facilitate corruption Transparency law Dagsavisen: Choose country-by-country resources to development, g» (Transparency in Algirdas Šemeta. Jesse Griffiths. International. and capital flight. without transparency. transparency. reporting. Abena Afari states. company reporting)

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THE 2013 POLITICAL PROCESSES AND MILESTONES IN NORWAY AND INTERNATIONALLY

13. FEBRUARY 5. APRIL 11. APRIL JUNE 6. SEPTEMBER 14. OCTOBER 15. NOVEMBER 5. DECEMBER (photo) submits a Launch of the white paper, «Sharing for AUF Telemark decides that AUF will The US oil lobby sued the US Securities Hans Olav Syversen submits a Minister of Finance, In the budget The Norwegian written question to Sigbjørn Johnsen, prosperity» (Meld.St.25), concerning the demand extended country-by-country and Exchange Commission (SEC) for new written question to Sigbjørn Johnsen, compromise between Parliament adopts new Minister of Finance. He points to relation between growth and reporting. the requirements of transparency of Sigbjørn Johnsen (photo). This presents the The Liberal Party regulations for PWYP Norway's proposal on an redistribution in developing countries. tax payments. The verdict falls in June, time he asks if the extended government's proposal (Venstre), The Christian country-by-country extended country-by-country PWYP Norway gives input to the report, in the Washington DC District Court, country-by-country reporting for country-by-country Democratic Party (KrF), reporting. The rules reporting, and asks which particularly on extended country-by- and the new and it is a partial victory for the oil will be based on the eight reporting. The go beyond the EU information requirements the country reporting. The report makes use of government, tax is upcoming law on country-by-country a visual map of company structures, which 30. APRIL industry. SEC is forced to write a new central accounting figures proposal receives reintroduced in the rules, but they still reporting will include. He also asks PWYP Norway discovered when working Ministry of Finance working group draft for regulations. demanded by PWYP Norway. criticism from a unison purpose of the law. The have shortcomings, when the law is to be considered by on Piping Profits in 2011. comes with a report with Norwegian civil budget compromise such as the lack of the Norwegian Parliament. suggestions on what kind of society, particularly for states: The Norwegian inclusion of tax havens country-by-country reporting not including a goal to Parliament requests the and no demands for 9. APRIL Norway should introduce. The reveal tax flight. government to ensure real accounting the inclusion of goals to Agreement is reached in the EU, Working Group presents PWYP figures. reveal unwanted tax between the EU Commission, the Norway's demand for extended adjustments in the European Parliament and the country-by-country reporting, and rules on country-by- European Council, regarding a 16 provides for rules that go beyond country reporting. 17 compromise proposal for a new what the EU has proposed. consolidated accounting directive. 13. JUNE 10.-21. NOVEMBER 19. NOVEMBER 20. NOVEMBER 21. NOVEMBER The civil society Module 1 of TRACE 2014/2015 is held in Oslo. 21 Opinion piece in Dagens 21 TRACE participants visit PWYP Norway hosts the seminar, «The Industry of Tax organisations, The participants from civil society in Ecuador, Bolivia, Næringsliv: Yes to (Labour Avoidance. How can we fight secrecy with policy», at the House Future in our Hands, Colombia and Guatemala arrive to learn more financial transparency. It Party) at the Norwegian of Literature in Oslo. The seminar consists of three parts. In the Norwegian Council for about natural resource taxation, contract law, EITI was written by Erik Parliament. They challenge first part, Grace Perez-Navarro from the OECD tax administration the opposition to speed up Africa, ForUM, LO and and strategic communication. Various side Solheim, chair of OECD and tax director, Hans Christian Holte, explain how to fight the process for an extended multinational companies' tax avoidance in Norway and 11. APRIL PWYP Norway meet meetings are held with Norwegian civil society DAC, in cooperation with country-by-country internationally. This is followed by a political debate with State PWYP with representatives organisations, press and EITI. Voices from the South PWYP Norway, and in reporting. The Government Secretary in the Ministry of Finance, Paal Bjørnestad (Frp), Truls Norway's from Statoil in Statoil's are heard in the Norwegian media. conjunction with our wants to wait three years to Wickholm (Ap), (Høyre) and Unni Borge (SV). secretary head office to discuss seminar, «The Industry of evaluate. - Way too late, The last part focuses on consequences in Latin America. Mariel general meets the company's further Tax Avoidance». participants think. Støen and Benedicte Bull give initial remarks, followed by talks with the plans for extraction with four of our TRACE participants. Department South of Sahara. PWYP of Energy and Norway shares the 7.-8. APRIL Minerals in policy briefing «Three TRACE Module 2 is held in Kampala, critical elements». (Tre Kampala, Uganda. 24 Uganda. røde flagg) 31. DECEMBER participants from five African The report, «Transparency countries gathers again to Agreement» was completed further develop their knowledge 16. OCTOBER 4. NOVEMBER in December 2014, in English from Module 1 (Oslo, November PWYP Norway's and Spanish. Frian Aarsnes, 2013). The participants come German civil society organisations secretary general, 12. DECEMBER and co-writers Olav Lundstøl from Uganda, South Sudan, invite PWYP Norway's secretary Mona Thowsen, In a meeting at and Morten Eriksen write the Ghana, Mozambique and general, Mona Thowsen, to share lectures at NUPI experiences from Norway's EITI the Association report. Per today, tax Tanzania. Contract transparency for Russian of Norwegian administrations do not have is the main topic for Module 2. implementation. participants Editors, PWYP access to the entire associated with Norway document chain in 27. JULY-2. AUGUST Moscow School of 23. OCTOBER discusses the multinational companies. 17. MARCH 9. APRIL The seminar «Law, Civic Education. PWYP Norway Government's The transparency agreement 6. JANUARY Participates in a meeting The seminar «Towards a transparent and accountable 20. JUNE Politics, Economy and The seminar is a has a stand at wish to close can change this, on a PWYP Norway and WWF Norway about the EITI, together natural resource regime in Africa» was held by PWYP Launch of the briefing Mass Media» is held in follow-up to the Industry the sampling basis, so tax host a debate about the with representatives from Norway, PWYP Uganda and Global Rights Alert Uganda. «Three critical Golitsyno outside seminar held Energy’s annual shareholders authorities get the insight Norwegian implementation of EITI our member organisations The event takes place at Makerere University in Kampala elements» (Tre røde flagg). Moscow, Russia. PWYP outside Moscow congress. register. they need. demands and encouragements - and EITI civil society the status, the experiences, the and gathers around 150 participants from civil society, This policy briefing by Norway's secretary at the end of July. representatives. priorities, and the challenges. academia, authorities and media. In her statement, PWYP PWYP Norway concerns general, Mona Thowsen, Norway secretary general, Mona Thowsen, highlights the extended country-by- lectures and takes part in 10. DECEMBER 9. DECEMBER importance of transparency mechanisms for development. country reporting, and the seminar on behalf of 24. SEPTEMBER With the stakeholder PWYP Norway arranges the seminar «Break the 28. JANUARY 19. MARCH Several of the lecturers criticise the Ugandan authorities for demonstrates how only NUPI. All the participants Opinion piece in Dagens group, PWYP Norway corruption chain» together with UNDP at the House of Opinion piece in Dagens Opinion piece in Vårt not taking responsibility. Uganda's Minister for Energy and three elements are lacking, are associated with Næringsliv: Will The participates in an EITI Literature in Oslo. PWYP Norway's secretary general, Næringsliv: The oil fund must Land: Tax avoidance Minerals, Peter Lokeris, claims that transparency is not a in order for the law to work Moscow School of Civic Conservative Party and The meeting at the Ministry of Mona Thowsen, head of FOKUS, Gro Lindstad, and head demand transparency. takes lives. problem in Uganda. He rejects the criticism. as intended. Education. Progress Party stop tax flight? Petroleum and Energy. of UNDP Norway, Jamshed Kazi, are part of the panel.

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THE 2014 POLITICAL PROCESSES AND MILESTONES IN NORWAY AND INTERNATIONALLY

1. JANUARY 1. MARCH 25. MARCH 16. APRIL 20. JUNE 4. AUGUST 8. SEPTEMBER 2. DECEMBER Adoption of a law on The Ministry of Finance suggests PWYP Norway submits a consultation Marianne Marthinsen (Labour The Norwegian Parliament reviews the revised US-Africa Leaders The OECD presented the The Scheel Committee country-by-country closing the shareholder register from statement to the Ministry of Finance Party) submits a question to national budget. The Socialist Left Party's proposed Summit is held for the first seven measures in presents their new reporting in Norway. public access. Minister of Finance, Siv regarding the shareholder register. In the the Minister of Finance, Siv amendment concerning extended country-by- first time in their BEPS Action plan, report: NOU 2014: 13 Jensen, sends the proposal on a Jensen (Progress Party), The Norwegian statement, PWYP Norway underlines that country reporting was overruled. Washington DC. 50 which is meant to fight Capital taxation in an consultation. about extended country-by- regulations are a copy the suggestion to close the register is directly African leaders were multinational tax international of the EU regulations. country reporting. opposed to the transparency initiatives in invited to the US avoidance. -Too short. economy. In the The transparency replied that she maintains 17. APRIL 20. JUNE the EU and the rest of the world. the weaknesses. capital to discuss how Too little. Too late, says report, the Committee demands of the PWYP Norway submits input to the The council of state appoints extended country-by- they can improve PWYP Norway's secretary suggests to lower the OECD regarding tax policy. OECD has the new EITI stakeholder group. natural resource general, Mona Thowsen, company profit tax country reporting still invited stakeholders to send in their Mona Thowsen, secretary remain. 30. MARCH management on the in an article in DN. - The from 27 to 20 percent. comments on a draft for discussion. general in PWYP Norway, is PWYP Norway submits input to the IMF. IMF has invited African continent. OECD's proposal for The draft contains the preliminary appointed. The new stakeholder governments, civil society, academia, and private regulations to stop the results from work done in three group will sit for two years. 19. MARCH sector stakeholders to submit their comments in their world's largest different tax policy areas, defined KFUK/KFUM, Industry Energy, USA implements EITI. Norway was the very first OECD country to implement EITI. consultation on economic spillover in international companies from avoiding under «Action 6». PWYP Norway WWF Norway, Transparency The way Norway resolved the task, was to be an example for other countries, both taxation. PWYP Norway challenges the terms used by taxes, does not go far challenges the draft and shares International, Fagforbundet and Southern and Northern. When Norway implemented EITI it revoked many counter IMF in tax issues and shares findings from its own enough, Mona Thowsen findings and proposals from own PWYP Norway represents the 19 arguments from countries that were reluctant to implement it. says. reports. investigations. civil society. 12-13. AUGUST 21. SEPTEMBER 21. OCTOBER PWYP Norway was present at Mona Thowsen gives a presentation in Stockholm, at PWYP Norway's secretary general, Mona Thowsen, is keynote Arendalsuka, taking part in debates speaker for auditor general offices from all over the world, Nordic public employees (NOFS) electoral meeting, on and speaking with local politicians members of the INTOSAI WGEI network. The Office of the how companies to an extended degree are able to about our work. Auditor General of Norway hosts the three-day seminar in Oslo. organise themselves away from unwanted responsibility, such as tax and employers liability.

15. JUNE 31. AUGUST 22. SEPTEMBER 23-25. MARCH Opinion piece in The briefing paper «Transparency PWYP Norway gives a Module 2 in the TRACE- Klassekampen, by Mona Agreement – A tool for multinational presentation on our work to programme was arranged in Thowsen: «Siv Jensen's transactions. How to expand and fix the anti corruption group at Guatemala together with ICEFI. 31. MARCH evasions». It claims that the toolbox of tax administrations» Bistandstorget. The participants met to go in- On 19 March, Statoil delivered The Minister of Finance was completed and published at depth on contract the world's first country-by- wriggles away from the pwyp.no in August. The report was transparency. country report. PWYP Norway facts in the debate distributed and discussed in Eva 26. JANUARY analysed the report and concerning measures Joly's Corruption Hunter Network, PWYP Norway co-signes an published the briefing paper against tax evasion in tax and later among auditor general opinion piece on beneficial «Downstream pollution of havens. offices from all over the world. owners, published in Dagbladet. upstream numbers in Statoil's 9. DESEMBER first country by country report». On the International Anti-Corruption Day, PWYP 2. MARCH Norway and a number of other organisations, invited to PWYP Norway hosts the seminar a ceremony in front of the parliament, to demand «Financial transparency and 7. OCTOBER extended country-by-country reporting now! Nine democracy» at the Parliament, PWYP Norway arranged a seminar organisations gathered in front of the parliament and together with The Socialist Left with HiOA on which conflicts that held speeches in favour of this transparency initiative. 25. MARCH Party. arise when natural resources are In cooperation with ICEFI, extracted on indigenous territories PWYP Norway held an in Colombia, Ecuador and 31. DESEMBER 19. MARCH international seminar on Nicaragua. Christine Amdam, The briefing paper, «What Mona Thowsen, secretary financial transparency in the information advisor in PWYP Statoil reported and what 11.FEBRUARY general in PWYP Norway, held a extractive industries in Norway, opened the debate on the Statoil should have 31. AUGUST PWYP Norway gives initial remarks presentation for 25 Guatemala City. 160 people role of media in such a context. reported» was finished. and takes part in a panel discussion representatives from showed up to take part in the 20. MAY 15. MAY The fact leaflet, «Ignoring at the seminar in Bergen Guatemalan civil society through seminar, and it stirred a lot of The Norwegian Institute of Mona Thowsen gives a the elephant in the room» the Cordaid network. The activity on social media. PWYP Public Accountants arrange an presentation to the was completed in August. 8. OCTOBER 26. JANUARY 2016 organisations wanted to hear Norway's secretary general, annual conference for the participants at MSCE in The fact leaflet explains PWYP Norway receives visitors Together with Fagforbundet, PWYP Norway co-hosted 3. MARCH Norwegian experiences with and Mona Thowsen, gave remarks accounting and advisory Stockholm, on behalf of NUPI. connections between from the Czech Republic and the conference, «Tax and welfare». The conference Mona Thowsen has an article reflections around EITI, in order and attended a panel business (Dnr-dagen). This year Since the last presentation in capital flight and financing Slovakia, in Norway to learn about gathered experts, business leaders, politicians, about tax avoidance and to discuss EITI Guatemala in the discussion on international they focused on aggressive tax Moscow, the organisation has for development, and is anti corruption work. They are journalists, relevant ministries and other interested human rights in Human Rights context of the country's initiatives for transparency in planning, and Mona Thowsen been added to a Russian list of written for young people particularly interested in control of parties to discuss the connections between tax and Week 2015's magazine. suspension from the EITI. the extractive industry. held the opening remarks. «foreign agents». aged 18-25. political power. welfare.

PUBLISH WHAT YOU PAY NORWAY'S WORK IN 2015

JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

THE 2015 POLITICAL PROCESSES AND MILESTONES IN NORWAY AND INTERNATIONALLY

2. FEBRUARY 19. MARCH 7. MAY 5. JUNE 15. JUNE 8. JULY APRIL-OCTOBER 24. SEPTEMBER 2. DECEMBER 11. DECEMBER Marianne Marthinsen from The For the very first time, Statoil EU-parlamentet Debate in the Parliament The Norwegian Parliament voted over The EU Parliament votes on More than 100 000 people protests Truls Wickholm (Labour Party) submits The Ministry of Finance has US Securities and Exchange Labour Party submitted a reports under the country- stemmer for about extended country- the notes to the revised national budget. country-by-country reporting. against government corruption and a written question to The Minister of released a consultation on Commission (SEC), voted in written question to the Minister by-country reporting-law. land-for-land by-country reporting The note concerning extended country- The reporting is to be abuse of power in Guatemala. The Finance, Siv Jensen, asking for an country-by-country favour of a proposal that of Trade and Industry, Monica rapportering. following an by-country reporting, proposed by The implemented for all sectors, not president and the vice president update on the process to strengthen reporting for tax purposes. demands the publication of Mæland, asking the minister to In its consultation statement interpellation sent to the Labour Party, The Center Party and The only the extractive industries. were imprisoned on accusations of the country-by-country regulation. PWYP Norway believes that payments per country and Socialist Left Party, did not get majority. confirm that the Norwegian to the Scheel Committee, Minister of Finance, Siv large-scale corruption. the Ministry of Finance has per project, without any shareholder register will remain Fagforbundet says that The Jensen, from Truls avoided to follow up on the exemptions, under section open. PWYP Norway helped 24. MARCH Ministry of Finance should Wickholm (Ap). parliament's objective for 1504 of the Dodd-Frank Act. draft the question. After a 19. JUNE 14. JULY 1. OCTOBER adopt extended country-by- country-by-country recommendation A united Parliament asks the government country reporting. Representatives’ The Socialist Left Party added a Siv Jensen answers that she aims for reporting. Instead, they to «revise the effect of the regulations of by the Oslo stock proposal to establish a note on extended country-by- the reports to be consolidated into have followed up a 5. FEBRUARY the CBC reporting, measured against the 22. DECEMBER exchange and a Norwegian public country reporting in their a proposal for necessary changes in completely different lead The Norwegian Parliament lot of pressure parliament's objective to reveal recommendations to the oil fund, the regulations in the course of The Government sends on a 31. MARCH ownership registry to unwanted tax adjustments and secure and a different basis: the treated a motion from The from civil society, and received support from The 2016, after a standard consultation consultation several ensure transparency of that relevant information concerning recommendations from Labour Party and The Christian PWYP Norway publishes a including PWYP Liberal Party. process. . possible alternatives for the ownership in Norwegian CBC reporting from subsidiary OECD's BEPS project which Democratic Party regarding the press release and a briefing Norway, Statoil establishment of a public companies and companies and third country support concern information access establishment of a public paper, revealing that Statoil has turned, and solution for information strengthen efforts functions emerge in the accounts. The for tax authorities alone. register of companies' beneficial has polluted the numbers wants to publish against tax crime, Parliament also asks the Government to 5. OCTOBER The deadline for the about company ownership. owners. PWYP Norway has in their reporting. the company's corruption and money consider the possibilities for establishing consultation is 25 January The suggestion has been encouraged The Liberal Party beneficial OECD launches the last part of its laundering were passed a supervisory authority for the 2016. criticised. and the conservatives to vote in BEPS project (Base Erosion and 21 owners. unanimously in accounting subjects according to the favour of the motion. Profit Shifting). Parliament.EndFragment CBCR regulation» (Translated from Norwegian.) Successes, results and impact | 2006 – 2016 Successes, results and impact | 2006 – 2016

6 Join the debate 7Thank you! 1) Spread the message on social media: 3) Talk about it: PWYP Norway would like to thank all those actors that make it We would like to thank all those organisations and individuals possible for us to continue a daily, focused and long term work that support PWYP Norway in so many ways through their • Participate in the fight against financial secrecy on social • Tell your friends why it is important to fight financial secrecy. on a very special area. Work in this area requires a combination participation in the debates, raising interesting questions media. Follow PWYP Norway on social media and sign up for PWYP Norway has developed material that can be used to of specific knowledge and experiences where small nodes in a and comments, their contributions through their work, and PWYP Norway’s newsletter on the webpage: www.pwyp.no. present the facts to your friends or your organization. Go to network use their different expertise, capacity and experience for both financial donations and moral support. www.pwyp.no to find the material or send an email to post@ • Invite your friends to take part in the debate on social media and work together in a global campaign. pwyp.no and share posts and tweets you support. To continue the work for transparency we need people to • Write an opinion piece in the local newspaper on why it is It is challenging to work in a highly contested area where our raise their voice, and we need people with expertise to use 2) Become a volunteer: important to fight financial secrecy. positions and initiatives challenge the status quo and where their knowledge for the benefit of the society. • Contact an organization that you want to volunteer in. Your the counter forces are financially strong, The public opinion Do you have any questions about how you can get engaged, please voice, time and energy are crucial for the fight against financial is our only ally. This is complex, demanding and long-term work. But, the send an email to [email protected]. secrecy! results of our efforts are very encouraging. There is nothing We need your voice for financial transparency! PWYP Norway’s results had not been possible without the stronger than an idea for which the time has come! • Take part in a political committee or a local group in your financial support and partnership with the Norwegian Agency organization that focus on the fight against financial secrecy. for International Development, Norad. We are very grateful for PWYP Norway its continuous support and its willingness for a constructive partnership over the years.

We would also like to thank all those organisations behind PWYP Norway who continue to support the work of the secretariat through their annual and voluntary donations, and through their active or moral support. There would be no network without them.

Representatives from civil society in 4 Latin American countries demands transparency. Photo: PWYP Norway

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ISBN 978-82-93212-54-6