This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE's tax haven network and their use of the Big 4.
This study was conducted to investigate how the legal framework governing the Bangladeshi fishery sector can be reformed through measures such as governance reform, increasing coordination between administrative bodies and educating key stakeholders, including fishermen. In doing so, this paper evaluates how Bangladeshi fishery laws can facilitate sustainable development and improved environmental outcomes for coastal and marine living resources.
Substantially reducing corruption and bribery in all forms is a target of goal 16 (peace, justice and strong institutions). This blog reviews the rise of anti-foreign bribery legislation in the 20 years since the OECD's Anti-Bribery Convention was signed by 43 states and countries.
The First 100 Years is a ground-breaking history project charting the journey of women in law since 1919. The project’s vision is to ensure a strong and equal future for all women in the legal profession through a deep understanding of the past combined with a celebration of today. It therefore supports SDG 5 with a focus on target 5 concerned with women in leadership positions. This video interview with Lady Hale, the first female President of the Supreme Court, gives a personal account of her being the ‘first’ many times over and the role of women in the legal profession.
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United Nations University, October 2017.
Directly relating to SDG 16 (Peace, Justice and Strong Institutions), this policy brief looks at how the changing nature of organized crime and corruption may impact state fragility, inequality and conflict in the coming decades.
A new criminal corporate offence of failing to prevent facilitation of tax evasion comes into effect on 30 September 2017 in the UK. This development supports SDG 8 Decent work and economic growth and SDG 16 Peace, justice and strong institutions.
Large employers in the UK with a financial year running from April to March should be gearing up to publish their second annual modern slavery statement by the end of September 2017. Modern slavery statements support SDG 8.7 to take immediate and effective measures to eradicate forced labour, end modern slavery and human trafficking.
The goal of SDG 16.3, to promote the rule of law at the national and international levels and to ensure equal access to justice for all, relies to a large extent on access to the primary materials. The stability of the legal system of a State is usually assessed by the availability of its laws and their application and LexisNexis is proud to have been chosen as a partner to continue publication of the authorised Fiji Law Reports. Partnership for the goals is key to their success, as envisaged by SDG 17.
To mark US Independence Day 2017, LexisNexis Legal & Professional has released new data for 98 countries indicating that the stronger a country’s rule of law, the greater it performs against measures of life expectancy, civil liberty, and happiness. This helps to demonstrate how SDG 16 Peace, Justice and Strong Institutions underpins all of the SDGs.
Media has an important role to play in tracking progress towards the SDGs. The Human Rights Around the World and In the Media News Tracker provides a valuable tracking tool to chart the SDGs and their progress across the globe. This tool provides insights that will benefit all of the SDGs and in particular the targets set for SDG 16 Peace, Justice and Strong Institutions.
