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Global Finance, IMF, World Bank, 50 words - Coggle Diagram

- - - - Increase
        
        Higher exchange rate
        
        Equilibrium increase #
  - - - Decrease
        
        Higher exchange rate
        
        Equilibrium decrease #
- - - - Exchange rates
- - - - Tax avoidance (Oliver, 2023b)
        
        Base erosion and profit shifting (BEPS)
        
        Solution
        
        OECD's BEPS project
        
        Transfer pricing (Tax Justice Network, 2017)
    - - Tax evasion (Oliver, 2023b)
        
        Transfer mispricing (Tax Justice Network, 2017)
        
        Approaches
        
        Traditional
        
        Arm's-length principle
        
        Alternative
        
        Unitary taxation
- - - - Savary Ordonnance
      - Capital market function
      - Borrowed finery
      - Imperialism
      - Taxation
      - Stewardship
    - - International Accounting Standards Board (IASB) (Oliver, 2017b)
        
        Conceptual framework
        
        IFRS standards (Oliver, 2023d)
        
        Mission (Pacter, 2016)
        
        Transparency
        
        Accountability
        
        Efficiency
        
        Not-for-profit (Pacter, 2016) #
      - Contingent Model (Oliver, 2017b)
        
        Equilibrium state
        
        Economic change
        
        Search for solution
        
        New regulation
        
        Equilibrium state
        
        Consequences
      - Cultural issues (Oliver, 2017b)
        
        Legal system
        
        Common law model
        
        Standards
        
        Accounting bodies
        
        Rules source
        
        Infrequent company law changes
        
        Constant professional rule changes
        
        Roman law model #
        
        Standards
        
        Government
        
        Rules source
        
        Commercial code
        
        Tax statuses and jurisprudence
- - - - Multinationals
        
        Foreign direct investments
        
        Portfolio investments
    - - Deficit
      - Surplus