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Tax Havens: An Emerging Challenge to Africa's Development Financing (Record no. 237)

000 -LEADER
fixed length control field 00876nam a22001337a 4500
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name Shaxson, Nicholas
245 ## - TITLE STATEMENT
Title Tax Havens: An Emerging Challenge to Africa's Development Financing
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Geneva
Name of publisher Association of Concerned African Scholars
Year of publication 2012.
300 ## - PHYSICAL DESCRIPTION
Number of Pages 5p.
520 ## - SUMMARY, ETC.
Summary, etc The term 'tax haven' is a bit of a misnomer because they are not just about tax, but about a whole range of other things too. There is no generally agreed definition of what a tax haven is, but if you drill right down to the core of what these places offer, you end with two words: 'escape' and 'elsewhere'. Once what this means is understood, it becomes clear why they are such a threat to Africa.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Tax havens Tax evasion Transparency
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://iffoadatabase.trustafrica.org/iff/tax_havens_an_emerging_challenge_to_africa's_development_financing.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Computer Files

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