| 000 -LEADER | |
|---|---|
| fixed length control field | 00896nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Charles Abugre |
| 245 ## - TITLE STATEMENT | |
| Title | TNCs, transfer pricing and tax avoidance |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Kenya: |
| Name of publisher | Pambazuka news, |
| Year of publication | 2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 4p |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Charles Abugre in Part 3 of a four-part series on the flow of ‘dirty money’ explains how individuals/companies inflate financial obligations between subsidiaries of companies as a means of stripping off the capital of a subsidiary located in a high tax jurisdiction and transferring the capital through inflated interest payment to a low tax jurisdiction. He also looks at how it was calculated that US$1.8 trillion dollars illicitly left Africa between 2000 and 2008. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Transnational companies Transfer Pricing, Taxes, Mispricing, |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/tncs_transfer_pricing_and_tax_avoidance.docx |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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