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Le droit à l'épreuve du flux financiers illicites dans le secteur extractif : entre manipulation et double discours

Abstract : Oil, gas and minerals are indispensable resources for our economies and are sought-after. They are particularly prone to illicit financial flows such as corruption, tax avoidance and money laundering. Awareness of the extent of illicit practices in the extractive sector is relatively new. Over the last two decades, various measures have been adopted, forming an ambitious legal framework to combat illicit financial flows in the extractive sector. Despite the existence of this legal framework, illicit practices are still persistent. Stakeholders within the extractive sector such as companies and public officials have been able to adapt and be creative in order to abuse, circumvent and manipulate this legal framework in order to preserve their advantages and perpetuate illicit financial flows. They can also use legal and financial engineering, which provides them with an arsenal of legal tools and mobilizes experts who master the legal, political and financial environment in which companies and public officials evolve. Hence while wanting to combat illicit financial flows, law can find itself propitious to these illicit practices and even to their service.
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Sophie Lemaître. Le droit à l'épreuve du flux financiers illicites dans le secteur extractif : entre manipulation et double discours. Droit. Université Rennes 1, 2017. Français. ⟨NNT : 2017REN1G033⟩. ⟨tel-02403774⟩

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