Tournament: Notre Dame | Round: 1 | Opponent: NA | Judge: NA
Contention 1 is Tax Transparency
The global environment for tax transparency is moving fast and the United States FATCA is the model – the only barrier is the non-reciprocal agreement with Mexico
Reymond 13 Robert, Stikeman Elliott London partner specializing in Canadian and international tax law. Robert advises financial institutions and high-net-worth families on international wealth structuring, with a focus on tax and estate planning and the international regulatory environment, particularly for families in Canada, Latin America and Europe. He also advises on political risk mitigation strategies for international and in-country assets; on mergers and acquisitions in the trust and corporate service provider industries; and on Canadian transnational trust companies. Robert was the recipient of the International Law Office (ILO) Client Choice Award 2012 for Offshore Services for the UK. He is also recognized by Chambers Global's 2012 The World's Leading Lawyers for Business for his Private Client (UK) expertise, 5/2, http://www.stikeman.com/cps/rde/xchg/se-en/hs.xsl/17646.htm, “Global tax transparency?”
The global environment for tax transparency is changing at an unprecedented … to develop a multilateral agreement based on US FATCA to exchange information on an automatic basis. Will Latin American jurisdictions like Mexico, Argentina and Brazil be able to extract automatic information exchange arrangements from the Caribbean offshore financial centres?
Specifically the current agreement with Mexico doesn’t share American information – undermines multilateral tax transparency
Christians 12 http://taxpol.blogspot.com/2012/12/iga-flurry-shows-us-is-locking-down-on.html; Tax, Society, and Culture; IGA flurry shows US is locking down on FATCA; December 12, 2012; Teaches Tax Law at the University of Mcgill
Multilateral exchange is necessary – shuts down money laundering, increases tax revenue, and accelerates development
Grinberg 13- Associate Professor at Georgetown University Law Center, former attorney at the Office of International Tax Counsel at the U.S. Dept. of Treasury, where he worked on FATCA from its inception (Itai, Georgetown Public Law and Legal Theory Research Paper No. 13-031, “Will FATCA Open the Door to Taxing Capital Income in Emerging Countries,” June 20, 2013, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2256587)
Money laundering undermines global financial stability – wrecks financial reputations, discourages investment, and devalues asset markets
Sarigul, 13 Hasmet, Faculty of Management, Mevlana(Rumi) University, Turkey, International Journal of Business and Management Studies, pages 287–301, Accessed on 10/4/13, http://www.academia.edu/2201626/MONEY_LAUNDERING_AND_ABUSE_OF_THE_FINANCIAL_SYSTEM, “MONEY LAUNDERING AND ABUSE OF THE FINANCIAL SYSTEM” | ADM
Specifically, drug money laundering through American financial institutions undermines the credibility, legitimacy, and stability of the financial system – the plan’s crack-down on laundering solves
Johnson, 13 Simon, professor at the MIT Sloan School of Management as well as a senior fellow at the Peterson Institute for International Economics, is co-author of “White House Burning: The Founding Fathers, Our National Debt, and Why It Matters to You,” 3/31, Accessed on 10/4/13, http://www.bloomberg.com/news/2013-03-31/money-laundering-banks-still-get-a-pass-from-u-s-.html, “Money-Laundering Banks Still Get a Pass From U.S.” | ADM
Economic scholars agree financial stability is the controlling internal link to the economy – strong banks protect the economy from external and internal shocks
*Also answers banking resilient
Mishra et al, 13 Rabi N., Regional Director, Lucknow and Ms Dimple Bhandia and Mr. S. Majumdar are General Manager and Director in the Financial Stability Unit (FSU) of Reserve Bank of India (RBI), respectively. Technical guidance received from Dr. Balwant Singh, Consultant, FSU is gratefully acknowledged, cites IMF Working Paper “Can you map global Financial Stability?” (June 2010), 1/18, Accessed on 10/14, http://www.rbi.org.in/scripts/PublicationsView.aspx?id=14916, “Banking Stability - A Precursor to Financial Stability” | ADM
Economic decline and volatility heightens the risk of nuclear global conflict—multiple scenarios
Burrows and Harris - Counselor in the National Intelligence Council, Member at the National Intelligence Council - 2009 (Mathew J. Burrows, Global Trends 2025: A Transformed World—an unclassified report by the NIC published every four years that projects trends over a 15-year period, has served in the Central Intelligence Agency since 1986, holds a Ph.D. in European History from Cambridge University, and Jennifer Harris, Member of the Long Range Analysis Unit at the National Intelligence Council, holds an M.Phil. in International Relations from Oxford University and a J.D. from Yale University, 2009 (“Revisiting the Future: Geopolitical Effects of the Financial Crisis,” The Washington Quarterly, Volume 32, Issue 2, April, Available Online at http://www.twq.com/09april/docs/09apr_Burrows.pdf, Accessed 08-22-2011, p. 35-37)
Of course, the report encompasses more than economics and indeed believes the future is likely to be the result of a number of intersecting and interlocking forces. With so many possible permutations of outcomes, each with ample end page 35 opportunity for unintended consequences, there is a growing sense of insecurity.
Broad statistical models prove the impact
Royal, Director of cooperative threat reduction, ‘10 Jedediah, Director of Cooperative Threat Reduction – U.S. Department of Defense, “Economic Integration, Economic Signaling and the Problem of Economic Crises”, Economics of War and Peace: Economic, Legal and Political Perspectives, Ed. Goldsmith and Brauer, p. 213-215
Alternatives to growth kill hundreds of millions and cause global conflict—we can’t “turn off” the economy.
Barnhizer 6 — David R. Barnhizer, Emeritus Professor at Cleveland State University’s Cleveland-Marshall College of Law, 2006 (“Waking from Sustainability's "Impossible Dream": The Decisionmaking Realities of Business and Government,” Georgetown International Environmental Law Review (18 Geo. Int'l Envtl. L. Rev. 595), Available Online to Subscribing Institutions via Lexis-Nexis)
Contention 2 is the Drug Trade
Drug cartels rely on trade mispricing and illicit flows to launder profits – that poses a major national security risk and exacerbates all social ills
Gascoigne, 12 Clark, Communications Director at Global Financial Integrity, Washington, DC-based research and advocacy organization which promotes transparency in the international financial system, Accessed on 9/5/13, http://www.gfintegrity.org/content/view/493/, “Mexico Hemorrhages US$872 Billion to Crime, Corruption, Tax Evasion from 1970-2010” | ADM
Plan is necessary and sufficient – only the plan can shift us away from a failed, violent strategy
Carlsen 11 Laura Carlsen; http://www.cipamericas.org/archives/4232; Why Mexico’s War on Drugs is Unwinnable; Latin America Rights Expert for Center for International Policy
First, security – spills over to regional instability, provokes hostility toward the US, and forces massive migrations
DTO = drug trafficking organization
Shirk, 11 David A., Director of the Justice in Mexico Project and Associate Professor in the Political Science Department at the University of San Diego, Director of the Trans-Border Institute at University of San Diego, Ph.D. in Political Science at the University of California, San Diego, March, Council on Foreign Relations, Accessed on 9/4/13, “The Drug War in Mexico – Confronting a Shared Threat” | ADM
Second, relations – continued drug war violence undermines regional relations – politics and public opinion
Simon, 13 Scott, npr Weekend Edition host, interview with David Shirk, Director of the Justice in Mexico Project and Associate Professor in the Political Science Department at the University of San Diego, Director of the Trans-Border Institute at University of San Diego, Ph.D. in Political Science at the University of California, San Diego, 3/4, Accessed on 9/5/13, http://www.npr.org/2013/05/04/181053775/u-s-mexico-relations-complicated-conditioned-by-drug-war, “U.S.-Mexico Relations Complicated, Conditioned By Drug War” | ADM
Specifically, the continuation of a violent anti-drug strategy devastates Latin American relations – alternative strategies like the plan solve
Shifter ‘12
(Michael is an Adjunct Professor of Latin American Studies at Georgetown University's School of Foreign Service. He is a member of the Council on Foreign Relations and writes for the Council's journal Foreign Affairs. He serves as the President of Inter-American Dialogue. “Remaking the Relationship: The United States and Latin America,” April, IAD Policy Report, http://www.thedialogue.org/PublicationFiles/IAD2012PolicyReportFINAL.pdf)
Independently, relations spill over to global cooperation on nuclear material transfers
Shifter ‘12
(Michael is an Adjunct Professor of Latin American Studies at Georgetown University's School of Foreign Service. He is a member of the Council on Foreign Relations and writes for the Council's journal Foreign Affairs. He serves as the President of Inter-American Dialogue. “Remaking the Relationship: The United States and Latin America,” April, IAD Policy Report, http://www.thedialogue.org/PublicationFiles/IAD2012PolicyReportFINAL.pdf)
Nuclear terrorism escalates to major nuclear war. Global coop on material transfers is key.
Ayson’10
Robert – Professor of Strategic Studies and Director of the Centre for Strategic Studies: New Zealand at the Victoria University of Wellington – “After a Terrorist Nuclear Attack: Envisaging Catalytic Effects,” Studies in Conflict and Terrorism, Volume 33, Issue 7, July, obtained via InformaWorld
Third, violence – a violent anti-drug strategy fuels the cartels and turns Mexico into a narco-state by 2014
Hari 09 Johann Hari; http://www.huffingtonpost.com/johann-hari/obama-must-end-the-war-on_b_165785.html; Obama Must End the War on Drugs -- or Mexico and Afghanistan Will Collapse; February 10, 2009; Columnist for the London Independent on foreign affair issues
Instability leads to extinction – generates conflict, leads to failed states, and exacerbates all of the root causes of conflict
Manwaring ‘5,
(General Douglas MacArthur Chair and Prof of Military Strategy @ U.S. Army War College, Ret U.S. Army Colonel, Adjunct Professor of International Politics @ Dickinson College (Max G, October, Venezuela’s Hugo Chavez, Bolivarian Socialism, and Asymmetric Warfare”, Strategic Studies Institute, http://www.strategicstudiesinstitute.army.mil/pdffiles/PUB628.pdf)
That escalates to global warfare – eliminates deterrent capability and aggravates global instability
Rochlin, 94 James Francis, Professor of Political Science at Okanagan U. College, Discovering the Americas: The Evolution of Canadian Foreign Policy Towards Latin America, 130-131, Wake Early Bird File
And, drug money laundering represents the worst form of economic imperialism and neoliberalism – only the plan stops the violent drug war and endless capital accumulation that creates more oppression
Petras, 11 James, retired Bartle Professor (Emeritus) of Sociology at Binghamton University in Binghamton, New York and adjunct professor at Saint Mary's University, Halifax, Nova Scotia, Canada who has published prolifically on Latin American and Middle Eastern political issues, 5/19, Global Research, Accessed on 10/15/13, http://www.globalresearch.ca/imperialism-bankers-drug-wars-and-genocide/24856, “Imperialism: Bankers, Drug Wars and Genocide: Mexico’s Descent in the Inferno” | ADM
Thus the plan
The United States federal government should offer to expand its anti-money laundering cooperation with Mexico.
Contention 3 is Solvency (50)
Plan solves Mexico’s implementation barriers and eliminates the root causes of instability
Lowe 12 June 12, 2012; Illicit funds from Mexico find safe haven in U.S.; Economic reporter for CNN; http://www.cnn.com/2012/06/12/opinion/lowe-mexico-illicit-funds-u-s-
Status quo regulations drive the federal bureaucracy – the plan’s simple adjustment allows more effective enforcement
Stier 09— Columbia University, School of International and Public Affairs (Ken, “Foreign tax cheats find US banks a safe haven”, Time—Business and Money, October 29, 2009, http://www.time.com/time/business/article/0,8599,1933288,00.html)
Plan also has a deterrent effect – solves the root causes of corruption
Economist 13 (“Tax transparency: Automatic response,” The Economist, 2/16/2013, http://www.economist.com/news/special-report/21571561-way-make-exchange-tax-information-work-automatic-response)//YS
NOT ONE TO mince words, Daniel Mitchell of the right-wing Cato Institute denounces the OECD’s push to co-ordinate global tax enforcement as “the devil’s spawn” and possibly even a step towards the fiscal equivalent of—shudder!—the World Trade Organisation. Tax havens “should not have to enforce the burdensome tax laws of other countries”, he thunders. “Having grown rich with the tax policies of their choosing, the OECD countries are pulling up the ladder and saying, ‘you can’t do the same to attract investment’. It’s fiscal imperialism.” To tax-freedom advocates like Mr Mitchell, one of the most infuriating aspects of this perceived imperialism is the complete overhaul of cross-border information exchange. It is technical stuff, but the changes are extremely important. They promise to shine a light on some of the darkest corners of banking and investing, not only making tax evasion much harder but also casting a net over a host of other financial sins—and, along the way, testing financial firms’ compliance departments to the limit. The new era began in 2009 with something of a false start. The G20 decreed that in order to be considered clean, tax havens had to sign bilateral tax-information