ECOSOC

1

Letter from the Dais Hello Delegates,

My name is Erik Stapel, and it is my pleasure to welcome you to BUSUN XXIII! I will be your chair this year in the United Nations Economic and Social Council (ECOSOC).

I am a sophomore at Brown looking to concentrate in both Economics and Neuroscience. In high school, I chaired various MUN conferences in The Netherlands, but this will be my first BUSUN and I am very excited to be a part of it with you! Along with the research I’ve provided for you in this guide, I implore you to do further research about the United Nations and this year’s conference theme, “Engagement Through the Ages.”

The Economic and Social Council (ECOSOC) serves for discussion of international economic and social issues and creates policy recommendations based on those discussions in the UN. Our three topics are Feminization of Poverty, International Companies and Offshore Tax Evasion, and the Land Grabbing Crisis. These topics all impact developing countries negatively in some way, so combating these problems is crucial to proper growth of our developing world. I was a member of ECOSOC as a delegate once, so I have experience with similar topics and will be interested to see how you tackle these pressing issues.

I hope you are all looking forward to the conference as much as I am, and I can’t wait to see how our debate goes in this committee. See you at BUSUN!

Best,

Erik Stapel Class of 2022 ecosoc@busun.org

2

BUSUN XXIII Engagement Through the Ages

Table of Contents Letter from the Dais 1

Table of Contents 2

Rules and Procedure 3

Position Papers 3

Parliamentary Procedure 3

Topic 1: Feminization of Poverty 4

Background 4

Current Situation 4

Past Action 5

Positions to Consider 5

Questions to Consider: 5

Further Readings 6

Topic 2: International Companies and Offshore Tax Evasion 7

Background 7

Current Situation 7

Past Action 8

Questions to Consider 9

Further Readings 9

Topic 3: Land Grabbing Crisis 10

Background 10

Current Situation 10

Past Action 11

Bloc Positions 11

Questions to Consider 12

Further Readings 12

Works Cited 13

3

Rules and Procedure Position Papers

Position papers are mandatory for this committee and only delegates who submit position papers on time will be eligible for awards.

If delegates would like to receive feedback on their position papers, the due date for submission is 11:59PM on November 1st. Position papers will be returned with feedback at least 3 days prior to the start of the conference. Delegates will still be eligible for awards if they submit their paper before the first committee session; however, they will not be guaranteed feedback. Please email position papers to the committee email listed on the conference website in either .pdf, .docx, or .doc form. Google Docs is acceptable as well.

Please write your name, your school, and the name of your position in the subject line of your email.

These submission guidelines are also outlined in the Preparation & Procedure section of the Conference Resources tab on the conference website. Any questions, concerns, or individual requests for extensions may be sent to the chair at the committee email address included at the bottom of the chair letter in this guide. Requests for delegation extensions should be sent to info@busun.org.

Parliamentary Procedure

This committee will follow standard BUSUN parliamentary procedure. Details can be found on the conference website.

4

BUSUN XXIII Engagement Through the Ages

Topic 1: Feminization of Poverty Background

Although the feminization of poverty is not a new problem, it has become more exacerbated through the past decades up until now; 122 women from ages 25-34 currently live in a poor household for every 100 men1. In 2000, the UN Women found that most of the people living in extreme poverty­—living off around 1.00 dollar or less per day—were female2. It’s clear that women bear a higher amount of the burden of poverty, and that gap continues to widen.

A few important events have occurred that have tried to combat this problem. In 1995, the 4th World Conference for Women was held, with around 17,000 participants and 30,000 activists3. This conference produced the Beijing Declaration and Platform for Action, a progressive document which promised to advance women’s rights under 12 different concerns, one of which was women and poverty4. This section found that economies in transition suffered the most, mainly due to the dynamic social, political, and economic change occurring in many of these member states, as well as rigid gender roles that limit women’s access to education and power in families. Furthermore, the division of labor and responsibilities in a household usually place a disproportionate burden on women, who then bear more of the household’s poverty than men.

In 2015, a more general agenda was adopted by all member states of the United Nations, the 2030

1 “2015 - World’s Women Trends and Statistics.Pdf.” Accessed August 5, 2019. https://unstats.un.org/unsd/gender/downloads/WorldsWomen2015_report.pdf. 2 bid. 3 Razavi, Shahra. “The 2030 Agenda: Challenges of Implementation to Attain Gender Equality and Women’s Rights.” Gender & Development 24, no. 1 (January 2, 2016): 25–41. https://doi.org/10.1080/13552074.2016.1142229. 4 United Nations, and Department of Public Information, eds. Beijing Declaration and Platform for Action: Beijing+5 Political Declaration and Outcome., 2014.

agenda for sustainable development. This agenda included sustainable development goals meant to be achieved by 2030 by all member states, including no poverty, gender equality, and quality education5. Thus, reducing poverty and the feminization of it is at the very heart of all member states’ focus for sustainable development.

Current Situation

Feminization of poverty occurs around the world, regardless of economic development. In the United States of America, more than 1 in 3 single mothers live in poverty and women were 38% more likely to live in poverty than men6. Delegates must be aware of the varying causes of the feminization of poverty in different member states, although the effects are often the same. Currently, many assistance programs are based on the dated idea that the main income to the household will be the male. Thus, while women are more likely to spend their income on the needs of the household and children, government assistance is often issued in the name of the males of the household, who are more likely to buy things for personal use. In many households, women may experience more “time poverty,” the state of not having enough time to do more than work. This exists as a result of unpaid household work, which is common in many poor rural households. Other factors like social expectations and wage discrimination also have strong effects. Looking at the idea of time poverty is important, as the feminization of

World’s Women: Trends and Statistics. New York: United Nations Publication, 2015. 5 “United Nations and Department of Public Information - 2014 - Beijing Declaration and Platform for Action Beiji.Pdf.” Accessed August 5, 2019. http://beijing20.unwomen.org/~/media/headquarters/attachments/sections/csw/pfa_e_final_web.pdf#page=39. 6 “Poverty Is Sexist! | Dianova International.” Accessed August 5, 2019. https://www.dianova.org/advocacy-articles/poverty-is-sexist/.

5

poverty is not only prevalent with regards to income but also to social determinants. Areas where women continue to get relatively poorer than men in include money and time as well as choice and social capital. Thus, the disadvantage of women needs to be addressed in all of these ways, not just in income.

Delegates will be debating this topic because, unlike many problems we face, the feminization of poverty continues to get worse as time goes on. Providing monetary aid will not fix the factors that cause the feminization of poverty. Attacking the structural factors that continue the feminization of poverty is key to causing an overall change in this trend; simply providing temporary measures that alleviate problems for women will not be enough. Although there haven’t been any landmark developments or events in this issue in the past years, delegates should take this as a further reason to do something: the problem continues to be referenced but no major changes have occurred. If an effective resolution is not reached, this problem will spell worse conditions for women in all member states, regardless of overall economic and women’s rights development.

Past Action

Perhaps because the definition of the feminization of poverty is so broad from a gender perspective, there aren’t distinctive events that have occurred in the past few decades that can serve as a starting point for delegates. There is, however, a general attitude of acknowledgement, which is better than no awareness at all. The only action that has been produced in the last few years are studies which have revealed the various ways women face poverty more than men. These can serve as jumping points to finding solutions. Delegates should find recent studies to understand where women are at the greatest disadvantage right now, like the UN World’s Women 2015 report, which

7 “No, 70% of the World’s Poor Aren’t Women, but That Doesn’t Mean Poverty Isn’t Sexist.” Accessed August 5, 2019.

provides robust statistics on many disparities between men and women and why they occur.

Positions to Consider

Delegates representing more economically developed nations should focus on factors that are relevant to feminization of poverty in these states.

The main things delegates representing these member states should look at are assistance programs, as current ones give women a natural disadvantage. One of the main causes of poverty for women in the United States is being a single mother, as only around 16% of single parent households are headed up by a father7. While measures of poverty usually do not include non-cash benefits, it is still difficult for single mothers in poverty to obtain enough assistance to both provide for and raise her children. Delegates may also choose to consider how these economically advantaged countries can support other member states with fewer resources available. Ultimately partnerships between developed and developing nations may play a significant role in creating economic opportunity for women globally. As far as economic development, member states that are less developed have less resources to provide women that are able to enter the economy than those that are more developed. Therefore, a good issue to look at would be microcredit and other financial assistance for women who are not as limited by social factors.

Delegates should respectfully consider their own member state individually and understand the social and cultural norms that influence economic opportunity for women. How can these norms be used by delegates to understand and tackle the feminization of poverty while considering the unique wishes of each country?

Questions to Consider:

1. Why does the feminization of poverty continue to increase while progress is

https://blogs.worldbank.org/developmenttalk/no-70-world-s-poor-aren-t-women-doesn-t-mean-poverty-isn-t-sexist.

6

BUSUN XXIII Engagement Through the Ages

being made in other areas of gender disparity?

2. How should the international community seek to impose changes to cultural beliefs and norms that contribute to the feminization of poverty?

3. What are tangible goals that we should strive towards with regards to closing gender poverty gap?

4. How will our approach to other issues like education and healthcare help fix this issue?

Further Readings

• https://www.researchgate.net/publication/268506084_FEMINIZATION_OF_POVERTY

• https://opentextbc.ca/womenintheworld/chapter/chapter-1-women-and-poverty/

• http://beijing20.unwomen.org/~/media/headquarters/attachments/sections/csw/pfa_e_final_web.pdf#page=39

• https://www.sciencedirect.com/topics/psychology/feminization-of-poverty

7

Topic 2: International Companies and Offshore Tax Evasion

Background

This topic, although complex, is easy to summarize: multinational companies have become excellent at avoiding taxes. Tax noncompliance allows these corporations to pay less taxes, which damages the global economy. Many multinational companies spend billions setting up massive operations in developing and developed countries alike, only to avoid paying back needed taxes to the very nations that house them. Tax noncompliance comes in many forms and refers to the usage of legal loopholes to alleviate one’s tax burden, and although frowned upon by many, it is not inherently illegal. However, tax evasion is the illegal avoidance of taxes. Both can be damaging to a nation’s economy.

Companies use the services provided by the government just like anyone else and by not paying taxes, economic burden is placed on those who do pay taxes to make up for the financial gap. Thus, local businesses and citizens are harmed in order for multinational companies to succeed. For example, in 2018, Nigeria found that five oil companies hadn’t remitted over 1 billion dollars back to the government8. This is a miniscule amount compared to what oil companies in Nigeria have avoided paying back to the government over the past decades (every year, billions are found to be not paid back), and combined with corruption, is one of the main reasons for the economic adversity Nigeria and similar member states face.

Delegates should review the Panama Papers, a set of leaked documents that details more than

8 Ibid. 9 Ibid. 10 Ibid. 11 Ibid.

215,000 offshore entities. Delegates should know that these offshore entities are, in general, currently legal, but that many of these entities were used for illegal purposes, including fraud and tax evasion9. A staggering amount of well-known multinational corporations were implicated in these papers, and the economic loss to member states over the years that will never be recovered is incalculable.

Current Situation

The Panama Papers proved to be one of the biggest journalistic leaks of information in history. On April 3, 2016, German newspaper Süddeutsche Zeitung released over 10 million documents from offshore law firm Mossack Fonseca, exposing more than 200,000 tax havens10. Since the leaks, public awareness of the extent of offshore tax evasion has become much more widespread as the Panama Papers were thereafter revealed in mainstream media11. However, it appears that any developments in the ongoing investigation have been sparse and largely devoid of any actual prosecution of implicated individuals and corporations and, in many cases, these entities have made little changes.

Using offshore tax havens to avoid taxes is often not illegal, as pointed out earlier. Around 73% of Fortune 500 companies maintained a subsidiary in offshore tax havens in 201512. The debate around whether these legal forms of tax avoidance in the main countries of these corporations should be avoided by delegates. However, the loopholes that motivate this tax avoidance are often also used in illegal ways. For example, Ireland was recently accused by the European Union of facilitating

12“Study: 73% of Fortune 500 Companies Used Offshore Tax Havens in 2016 | U.S. PIRG.” Accessed August 5, 2019. https://uspirg.org/news/usf/study-73-fortune-500-companies-used-offshore-tax-havens-2016.

8

BUSUN XXIII Engagement Through the Ages

Apple’s illegal tax avoidance according to European Union rules. While Ireland maintained that Apple was not given special treatment (many multinational corporations hold headquarters in Ireland due to low tax rates), the EU deemed the tax break Ireland gave Apple illegal state aid. Part of the problem in offshore tax evasion lies in the fact that the tax haven and the country in which taxes are being avoided might have different regulations on what is legal and what isn’t. The United States of America’s Federal Bureau of Investigation stated in May 2019, 3 years after the Panama Papers leak, that the “cloak of legal anonymity” provided to the owners of shell companies contributes to the pervasion of “illegal money laundering and illicit financing13.” In short, delegates must realize that current legal ways of avoiding taxes are what allow companies and individuals to commit illegal tax evasion.

Solving this current crisis is paramount to tackling growing income inequality and corporate fraud. Delegates should pursue the specific investigations that have occurred in individual member states since the Panama Papers leaked in order to get an understanding of what is currently being done and how much more member states should be doing.

Past Action

A more relevant title for this section could be lack of past action. As stated regarding the current situation, many thought the Panama Papers would be the event that curbed decades of tax evasion by corporations and the political elite. Three years on, not many fruitful investigations have resulted. However, all the evidence has now been laid out for us. The chair does not recommend that delegates try to examine the actual documents, but rather explore the general implications of the documents further. The OCCRP, an Eastern European investigative journalism organization,

13 “Apple Pays Disputed Irish Tax Bill - BBC News.” Accessed August 5, 2019. https://www.bbc.com/news/business-45566364. 14 “The Panama Papers - The Panama Papers.” Accessed August 5, 2019. https://www.occrp.org/en/panamapapers/.

produces a thorough source of articles concerning ongoing investigations in member states, as well as background to the key players in the leak14. While offshore tax evasion has occurred for decades, focusing on what to do in the aftermath of the Panama Papers is the most relevant course of action.

Country Involvement

Individuals from over 200 countries were named in one way or another in the leaks. Offshore tax evasion occurs everywhere there are taxes to evade15. However, the following will benefit from extra information regarding their specific situation.

A wealth of EU leaders have been implicated in the Panama Papers. Almost every member state in the EU has a minister or cabinet member that was involved in some way. The degree to which public officials are involved is alarming, and delegates should investigate the key figures implicated in their respective countries. The United States, however, had few implicated individuals. This is for a few reasons: Mossack Fonseca may have simply not been a popular provider of offshore services for American figures, and there is also evidence suggesting that the rules regarding offshore holdings in the US are such that avoiding taxes offshore could be done so legally without much difficulty.

Many elite political and business figures in Asia and the Middle East were implicated in the Panama Papers. These people are not as well-known as many of them were not elected to power and are part of a less democratic political system than the individuals mentioned above. While these figures are more mysterious, they are still guilty of the same crimes if eventually proven guilty. Many of them are worth far more money, so delegates representing any implicated nations in

15 “What Are the Panama Papers? A Guide to History’s Biggest Data Leak | News | The Guardian.” Accessed August 5, 2019. https://www.theguardian.com/news/2016/apr/03/what-you-need-to-know-about-the-panama-papers.

9

this region should understand how the key individuals are involved in their country.

Tax Havens

The definition of a tax haven varies greatly, so a sensible approach is for delegates to see how their country is defined in the discussion of tax havens. However, all delegates should research member states that are considered the main tax havens, including but not limited to: Luxembourg, Switzerland, Ireland, Hong Kong, and various British overseas territories and dependencies like the Cayman Islands, Jersey, and the British Virgin Islands.

Questions to Consider

1. Should tax havens like Panama suffer penalties for offshore tax evasion that occurs within their borders?

2. How can we attempt to define the line between aggressive avoidance and illegal tax evasion in a legal context?

3. Who is responsible for investigating and prosecuting the individuals that cause corporate tax evasion?

4. How can we change the perception among corporations that as long as something is legal they can should do it?

Further Readings

• https://www.occrp.org/en/panamapapers/ • https://www.icij.org/investigations/pana

ma-papers/ • https://www.theguardian.com/news/2016/

apr/03/what-you-need-to-know-about-the-panama-papers

• https://www.irs.gov/businesses/small-businesses-self-employed/abusive-offshore-tax-avoidance-schemes-talking-points

10

BUSUN XXIII Engagement Through the Ages

Topic 3: Land Grabbing Crisis Background

While land grabbing has always existed in some form, delegates should refer to the land grabbing crisis in debate as the modern crisis that has more or less resulted from the global recession of 200816. After this recession, many wealthy countries began aggressively purchasing and leasing huge quantities of land in Less Economically Developed Countries (LEDCs) for the main purpose of producing food. While this seems like a good way to guarantee food security from a glance, it actually harms average individuals and benefits the very institutions that caused the 2008 recession17. For example, in 2008, Saudi Arabia and South Korea began widespread acquisition of land in Madagascar and Ethiopia, in order to grow food for their own people18. A few years later, the true result was realized: investment banks and private equity funds have become involved, motivated by a quick return on investment. Studies have shown that part of the problem is that the countries where land grabbing occurs have been aggressively pushed to produce food for other countries. If each member state had focused on producing food domestically for their own population, the food crisis would not have had such an impact.

Food insecurity is often exported from the buyer nations to those which sell the land and the impacts on local communities are generally the same globally. Land grabs often exploit those who previously owned the land as informed and prior consent is not guaranteed for those selling the

16 “Landgrabbingprimer-Feb2013.Pdf.” Accessed August 5, 2019. https://www.tni.org/files/download/landgrabbingprimer-feb2013.pdf. 17 “Food Crisis Leading to an Unsustainable Land Grab | Environment | The Guardian.” Accessed August 5, 2019. https://www.theguardian.com/environment/2008/nov/22/food-biofuels. 18 Ibid.

land. Aside from these obvious topics, on which delegates should focus their main efforts, the conversion of small local farms to industrial production farms leaves permanent damage, as new chemicals can poison the water supply and the huge amounts of water required can deplete the access for locals.

Current Situation

Land grabbing is an interesting problem facing our world because it has always existed in one form or another. However, delegates should look at the most prevalent reason for land grabbing. As stated earlier, the global recession of 2008 has led to a crisis where multinational corporations and developed countries are aggressively purchasing massive quantities of land in LEDCs and economies in transition19. Agriculture plays an interesting dynamic in the world economy: while it is seen as mostly part of primary economy, and thus more integral to the production of less developed economies, major industrialized multinational corporations pursue agriculture and thus the rationale for the phenomenon of land grabbing. While a small family may use land to farm food on a small scale, a corporation with advanced technology can use the same land for mass production and export of goods.

Of course, land grabbing is not as simple as buying land to use for extra production. A report in 2016 found that the idea of securing land to have a stable supply of food is being used as a veil for massive corruption from businesses and political

19 “Tainted Lands: Corruption in Large-Scale Land Deals | Global Witness.” Accessed August 5, 2019. https://www.globalwitness.org/en/campaigns/land-deals/tainted-lands-corruption-large-scale-land-deals/.

11

figures20. Additionally, human rights abuses tied to land grabbing are rampant, such as in 2015, where “an average of more than three people each week were killed defending their land against theft and the ruinous impacts of industry21.”

In Myanmar, “a banana plantation has been swallowing whole villages” and a law was passed where people on vacant land must apply for a permit, if they do not comply they risk losing their own land22. Unchecked land grabbing from food-insecure gulf countries, such as in Sudan, is a cause of the current political instability as government officials allow this land to be seized in exchange for bribes. While foreign governments prosper with additional food security, the people in the very places where the food is being grown are facing food shortages. The chair does not aim to target specific member states but simply bring attention to a few examples of the many land grabbing crisis going on that involve most member states in ECOSOC in one way or another.

While land grabbing may seem like another example of corporate and political greed, this is a specific case where people’s livelihoods and, in extreme cases, lives are at stake. This is cause for urgency that delegates should have in passing an effective resolution. Clearly, foreign purchasing of land is not the cause of these human rights abuses. Instead, delegates should understand that they are also facing a corruption crisis, where the governments of the states where land grabbing occurs are allowing whatever transactions the purchasers of land want because they benefit in some way.

20 “The Truth about Land Grabs | Oxfam.” Accessed August 5, 2019. https://www.oxfamamerica.org/take-action/campaign/food-farming-and-hunger/land-grabs/. 21 Ibid. 22 “Myanmar Land Grab Fears Stoked by New Law | Voice of America - English.” Accessed August 5, 2019. https://www.voanews.com/east-asia-pacific/myanmar-land-grab-fears-stoked-new-law.

Past Action

Part of the difficulty in tackling land grabbing is that it transcends many borders, between government and business, different countries, and legality. However, there are a few organizations that are starting to take a stand. The International Land Coalition, the largest alliance of organizations and civil societies regarding land, considers fighting land grabbing as one of its 10 main goals23. They’ve maintained a focus on the overall situation, as well as started regional initiatives in Asia and Latin America. Delegates should understand what previous action has occurred in their member states, but since many of these problems came about after 2008, the response to the situation hasn’t had as much time to develop in terms of legislation24.

Bloc Positions

Sub-Saharan Africa, Latin America, Southeast Asia

Like other topics in this committee, this problem transcends almost all international borders. However, about 70% of land grabs occur in Sub-Saharan Africa, likely due to the fact that many landowners in Sub-Saharan Africa are more at-risk than in other regions25. However, Latin American and Asia have also suffered various human rights abuses due to land grabbing, so delegates should understand the main causes for land grabbing that occurs in all three of these regions and then research a few key examples in each region.

23 “About ILC | International Land Coalition.” Accessed August 5, 2019. https://www.landcoalition.org/en/about-ilc. 24 “Tainted Lands: Corruption in Large-Scale Land Deals | Global Witness.” Accessed August 5, 2019. https://www.globalwitness.org/en/campaigns/land-deals/tainted-lands-corruption-large-scale-land-deals/. 25 “Stop Africa Land Grab - The Global Movement to Rollback Africa Land Grab.” Accessed August 5, 2019. https://www.stopafricalandgrab.com/.

12

BUSUN XXIII Engagement Through the Ages

Questions to Consider

1. How can we successfully mediate land deals? (Consider the usage of legislation, brokers, and norms)

2. What are the economic and political factors behind this rush for land?

3. How should the nations and companies buying land ensure human rights abuses are not committed?

4. How should nations where land grabbing occurs act to ensure their citizens are protected?

Further Readings

• http://www.pulitzercenter.org/reporting/land-grabbing-and-its-implications-sudanese-views-scholar

• https://www.sciencedirect.com/science/article/pii/S0264837716310183

• https://www.theguardian.com/environment/2008/nov/22/food-biofuels

• https://www.landcoalition.org/en

13

Works CitedTopic 1

“2015 - World’s Women Trends and Statistics.Pdf.” Accessed August 5, 2019. https://unstats.un.org/unsd/gender/downloads/WorldsWomen2015_report.pdf.

“Beijing +5 - Women 2000: Gender Equality, Development and Peace for the 21st Century Twenty-Third Special Session of the General Assembly, 5-9 June 2000.” Accessed August 5, 2019. https://www.un.org/womenwatch/daw/followup/session/presskit/fs1.htm.

“Feminization of Poverty - an Overview | ScienceDirect Topics.” Accessed August 5, 2019. https://www.sciencedirect.com/topics/psychology/feminization-of-poverty.

“No, 70% of the World’s Poor Aren’t Women, but That Doesn’t Mean Poverty Isn’t Sexist.” Accessed August 5, 2019. https://blogs.worldbank.org/developmenttalk/no-70-world-s-poor-aren-t-women-doesn-t-mean-poverty-isn-t-sexist.

“Patrick - NATIONAL SNAPSHOT POVERTY AMONG WOMEN & FAMILIES,.Pdf.” Accessed August 5, 2019. https://nwlc.org/wp-content/uploads/2017/09/Poverty-Snapshot-Factsheet-2017.pdf.

Patrick, Kayla. “NATIONAL SNAPSHOT: POVERTY AMONG WOMEN & FAMILIES, 2016,” n.d., 4.

“Poverty Is Sexist! | Dianova International.” Accessed August 5, 2019. https://www.dianova.org/advocacy-articles/poverty-is-sexist/.

Razavi, Shahra. “The 2030 Agenda: Challenges of Implementation to Attain Gender Equality and Women’s Rights.” Gender & Development 24, no. 1 (January 2, 2016): 25–41. https://doi.org/10.1080/13552074.2016.1142229.

“United Nations and Department of Public Information - 2014 - Beijing Declaration and Platform for Action Beiji.Pdf.” Accessed August 5, 2019. http://beijing20.unwomen.org/~/media/headquarters/attachments/sections/csw/pfa_e_final_web.pdf#page=39.

United Nations, and Department of Public Information, eds. Beijing Declaration and Platform for Action: Beijing+5 Political Declaration and Outcome., 2014.

World’s Women: Trends and Statistics. New York: United Nations Publication, 2015.

Topic 2

“Apple Pays Disputed Irish Tax Bill - BBC News.” Accessed August 5, 2019. https://www.bbc.com/news/business-45566364.

“How Oil Companies Evade Taxes, Royalties in Nigeria | P.M. News.” Accessed August 5, 2019. https://www.pmnewsnigeria.com/2018/12/17/how-oil-companies-evade-taxes-royalties-in-nigeria/.

“Study: 73% of Fortune 500 Companies Used Offshore Tax Havens in 2016 | U.S. PIRG.” Accessed August 5, 2019. https://uspirg.org/news/usf/study-73-fortune-500-companies-used-offshore-tax-havens-2016.

“The Panama Papers - The Panama Papers.” Accessed August 5, 2019. https://www.occrp.org/en/panamapapers/.

“The Panama Papers: Exposing the Rogue Offshore Finance Industry - ICIJ.” Accessed August 5, 2019. https://www.icij.org/investigations/panama-papers/.

“What Are the Panama Papers? A Guide to History’s Biggest Data Leak | News | The

14

BUSUN XXIII Engagement Through the Ages

Guardian.” Accessed August 5, 2019. https://www.theguardian.com/news/2016/apr/03/what-you-need-to-know-about-the-panama-papers.

Topic 3

“About ILC | International Land Coalition.” Accessed August 5, 2019. https://www.landcoalition.org/en/about-ilc.

“Food Crisis Leading to an Unsustainable Land Grab | Environment | The Guardian.” Accessed August 5, 2019. https://www.theguardian.com/environment/2008/nov/22/food-biofuels.

“Land Grabbing: A Review of Extent and Possible Consequences in Romania - ScienceDirect.” Accessed August 5, 2019. https://www.sciencedirect.com/science/article/pii/S0264837716310183.

“Land Grabbing and Its Implications for Sudanese | Pulitzer Center.” Accessed August 5, 2019. http://www.pulitzercenter.org/reporting/land-grabbing-and-its-implications-sudanese-views-scholar.

“Landgrabbingprimer-Feb2013.Pdf.” Accessed August 5, 2019. https://www.tni.org/files/download/landgrabbingprimer-feb2013.pdf.

“Myanmar Land Grab Fears Stoked by New Law | Voice of America - English.” Accessed August 5, 2019. https://www.voanews.com/east-asia-pacific/myanmar-land-grab-fears-stoked-new-law.

“Stop Africa Land Grab - The Global Movement to Rollback Africa Land Grab.” Accessed August 5, 2019. https://www.stopafricalandgrab.com/.

“Tainted Lands: Corruption in Large-Scale Land Deals | Global Witness.” Accessed August 5, 2019. https://www.globalwitness.org/en/campaigns/land-deals/tainted-lands-corruption-large-scale-land-deals/.

“The Truth about Land Grabs | Oxfam.” Accessed August 5, 2019. https://www.oxfamamerica.org/take-action/campaign/food-farming-and-hunger/land-grabs/.