| 000 -LEADER | |
|---|---|
| fixed length control field | 01265nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Mwambwa, Savior |
| 245 ## - TITLE STATEMENT | |
| Title | Illicit Financial Flows and Tax Dodging: Mechanisms and Facilitators |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Kenya |
| Name of publisher | Tax Justice Network -Africa |
| Year of publication | 2009 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 22p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The research paper tackles definitional issues related to illicit financial flows that include IFF vs Capital flight and the causes or indicators of IFFs.The paper articulates mechanisms as well as the facilitators of IFF’s.Other key related areas of IFFs articulated include transfer pricing, trade misinvoicing and Base Erosion Profit Shifting(BEPS).An “illicit financial flow” ranges from something as simple as a private individual transferring funds into his/her account abroad without having paid taxes on the funds, to highly complex money laundering schemes involving criminal networks setting up multi-layered multijurisdictional structures to hide ownership and transfer stolen funds. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Capital Inflow Capital Outflow Faking Transactions False Billing Fraud Mispricing Money laundering Overpricing Smuggling Counterfeiting |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/illicit_financial_flows_and_tax_dodging-_mechanisms_and_facilitators.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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