TAX REVENUES ARE THE LIFEBLOOD OF DEMOCRATIC GOVERNMENT AND THE SOCIAL CONTRACT, BUT THE MAJORITY OF MULTINATIONAL BUSINESSES HAVE BEEN STRUCTURED SO AS TO ENABLE TAX AVOIDANCE IN EVERY JURISDICTION IN WHICH THEY OPERATE. JOHN CHRISTENSEN AND RICHARD MURPHY OF THE TAX JUSTICE NETWORK ARGUE THAT POLICY MEASURES ARE REQUIRED TO REDRESS THE DISTORTIONS THAT HAVE ARISEN AS GLOBALIZED COMPANIES HAVE LEFT NATIONALLY BASED TAX REGIMES FLOUNDERING. BUSINESSES SHOULD ADOPT CORPORATE SOCIAL RESPONSIBILITY STANDARDS ON TAXATION, INCLUDING REQUIREMENTS TO PUBLISH ALL NECESSARY ACCOUNTING INFORMATION AND TO REFRAIN FROM THE USE OF PROFITS-LAUNDERING VEHICLES CREATED WITHOUT SUBSTANTIAL ECONOMIC PURPOSE.:Development (2004) 47, 37–44. doi:10.1057/palgrave.development.1100066
A range of ionic liquids was prepared by mixing 1-alkyl-3-methylimidazolium chloride with gallium(iii) chloride or indium(iii) chloride in various ratios, producing both acidic and basic compositions. Their speciation was investigated using 71Ga NMR or 115In NMR spectroscopy, as well as extended X-ray absorption fine structure. Polynuclear Lewis acidic anions, [MxCl3x+1]–, were found in chlorogallate(iii) ionic liquids, but not in chloroindate(iii) systems.
The first examples of ionic liquids based on borenium cations, [BCl2L]+, are reported. These compounds form highly Lewis acidic liquids under solvent‐free conditions. Their acidity was quantified by determining the Gutmann acceptor number (AN). Extremely high ANs were recorded (up to AN=182, δ31P=120 ppm), demonstrating that these borenium ionic liquids are the strongest Lewis superacids reported to date, with the acidity enhanced by the ionic liquid environment.
A range of chloroindate(iii) ionic liquid systems was prepared by mixing of 1-alkyl-3-methylimidazolium chloride with indium(iii) chloride in various ratios, expressed as the mol fraction of indium(iii) chloride, chi(InCl(3)). For chi(InCl(3))= 0.50, the products were liquids, whereas for chi(InCl(3)) > 0.50, the products were biphasic (suspensions of a solid in an ionic liquid). Speciation of these chloroindate(iii) systems was carried out using a wide range of techniques: differential scanning calorimetry (DSC), polarised optical microscopy (POM), liquid-state and solid-state (115)In NMR spectroscopy, X-ray photoelectron spectroscopy (XPS) and extended X-ray absorption fine structure (EXAFS). Ionic liquids prepared using an excess of the organic chloride (chi(InCl(3)) < 0.5) contained [InCl(6)](3-), [InCl(5)](2-) and [InCl(4)](-) anions, in proportions dependent on the chi(InCl(3)) value. Equimolar mixtures yielded single compounds: 1-alkyl-3-methylimidazolium tetrachloroindates(iii). Systems containing an excess of indium(iii) chloride (chi(InCl(3)) > 0.5) contained indium(iii) chloride powder suspended in a neutral tetrachloroindate ionic liquid.
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