| 000 -LEADER | |
|---|---|
| fixed length control field | 01171nam a2200145 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Chileshe, C. and Chata, H. |
| 245 ## - TITLE STATEMENT | |
| Title | Thin Capitalisation and Illicit Financial Flows in Africa: A Case of Zambia's Mining Sector |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Senegal |
| Name of publisher | TrustAfrica and Ford Foundation |
| Year of publication | 2017 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 49p. |
| 490 ## - SERIES STATEMENT | |
| Series statement | Illicit Financial Flows Research Series: Issue No. 4 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This paper, in a series of illicit financial flows (IFFs) research studies commissioned by TrustAfrica, is a case study of Zambia’s mining sectors and seeks to ascertain the extent to which thin capitalisation may be prevalent and to establish how it is affecting tax revenues for the country. In part, the study evaluates the scope and scale of these IFFs relative to mining sector activities as a whole. Key recommendations relate to the need to create institutional structures that will ensure that thin capitalisation in mining and other sectors is well understood, and mechanisms introduced to manage the practice. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Zambia, Mining, Natural Resources, IFFs, Capitalisation, Taxation |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/Zambia TrustAfrica.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.