Academics Stand Against Poverty Academics Stand Against Poverty journal belongs to Academics Stand Against Poverty, a non-profit organization based in United States (EIN# 32-0324998). Its head office is in department of philosophy, Yale University, New Haven, United States. The journal covers online and printed publications for its issues and volumes. We are committed to provide rapid and highly fast review process. First decision of the submitted manuscript is made within four weeks while final decision of the submitted manuscript is normally within 4 months. Accepted manuscript (s) will be published in forthcoming issue. Submission should be well researched and appeal the familiarity with literature. Manuscript can be technical or theoretical covering the research gap in the relevant direction. Academics Stand Against Poverty en-US Academics Stand Against Poverty 2690-3431 <p>This journal permits and encourages authors to post items submitted to the journal on personal websites or institutional repositories both prior to and after publication, while providing bibliographic details that credit, if applicable, its publication in this journal.</p> WHEN THE HUNTERS LEARN TO SHOOT WITHOUT MISSING, THE BIRDS LEARN TO FLY WITHOUT PERCHING <p><em>This paper examines the phenomenon of artificial profit shifting as a component of illicit financial flows. Uganda’s upstream oil sector involves a rent sharing regime with the non-resident international oil companies. The involvement of International Oil Companies (IOCs) creates taxing rights for host governments. Unfortunately, these taxation rights can be susceptible to the phenomenon of artificial profit shifting - an aggressive strategy of tax avoidance that contravenes applicable anti-abuse tax laws and therefore falls within the prescriptive envelope of illegality. &nbsp;This paper discusses the unique opportunity for the application of anti-abuse tax laws, the need for judicial cooperation in doing so, and the need for negotiation of proper rent-sharing fiscal regimes, as a solution to curb artificial profit shifting whose negative impact on the tax-to-GDP ratio continues to undermine Uganda’s efforts in achieving sustainable economic development.&nbsp; </em></p> Brian Collins Ocen Copyright (c) 2020 Academics Stand Against Poverty 2020-11-26 2020-11-26 1 1 50 73 The Ethics Dumping – How not to do research in resource-poor settings <p>Ethics dumping is a global phenomenon involving the ‘off-shoring’ of research. Research that would be prohibited, severely restricted or regarded as highly patronizing in high-income regions is instead conducted in resource-poor settings. Twenty-eight case studies of ethics dumping were examined through inductive thematic analysis to reveal predisposing factors from the perspective of researchers from high-income regions. Six categories were agreed and further illuminated: Patronizing conduct, unfair distribution of benefits and/or burdens, culturally inappropriate conduct, double standards, lack of due diligence and lack of transparency. The ultimate aim of the paper is to deepen understanding of these highly unethical practices amongst <em>academics who stand against poverty</em>, leading to their further reduction.</p> Doris Schroeder Copyright (c) 2020 Academics Stand Against Poverty 2020-11-21 2020-11-21 1 1 28 49 Pulling the Plug on Money Laundering in British Columbia, Canada Lessons Learned and Actions Required <p>British Columbia is a province within the federal parliamentary democracy of Canada. Although Canada covers a vast area - making it the second largest country by area in the world - its population is just under thirty-eight million people, made up of ten provinces and three territories. The population of the province of British Columbia is just over five million.</p> <p>Canada has prided itself on being a jurisdiction that money launderers avoided. In 2000, The Government of Canada enacted the <em>Proceeds of Crime (Money Laundering) and Terrorist Financing Act</em><em>&nbsp;(PCMLTFA). </em>Delays in bringing in this legislation were largely the result of the focus in the mid 1990’s of the Canadian federal government on its fiscal problems. Because of this, Canada was the last of the G-7 countries to enact anti-money laundering legislation. This legislation resulted in the creation of FINTRAC (Financial Transactions and Reports Analysis Centre of Canada) - Canada’s FIU (Financial Intelligence Unit). Certainly, Canada has never been immune to money laundering, but something different began to surface in Canada’s western-most province, British Columbia (BC), beginning around 2015 with dirty money surfacing in casinos.</p> <p>In fact, the money laundering situation is viewed by the British Columbia (BC) Provincial Government as being in such disarray that in May 2019 the BC Government called for a public inquiry into money laundering in the province. BC Supreme Court Justice Austin F. Cullen was appointed to head the Inquiry, which will examine the full scope of money laundering in British Columbia, including real estate, gaming, financial institutions and the corporate and professional sectors. Commissioner Cullen is also examining regulatory authorities and barriers to effective law enforcement of money laundering activities. Commissioner Cullen has the ability to compel witnesses and order the production of documents and records.</p> Roy Cullen Copyright (c) 2020 Academics Stand Against Poverty 2020-11-10 2020-11-10 1 1 1 27