| 000 -LEADER | |
|---|---|
| fixed length control field | 01363nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Lipsett ,Lloyd |
| 245 ## - TITLE STATEMENT | |
| Title | Tax Abuses, Poverty and Human Rights: A report of the International Bar Association’s Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | London |
| Name of publisher | International Bar Association |
| Year of publication | 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 268p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The article talks of the effects of taxes abuses and their relationship to poverty and human rights. The best estimates show that tax abuses are the most significant illicit financial flow out of the developing world, eclipsing the amount of official development aid that is invested in those countries. The tax practices of multinational enterprises and wealthy individuals are being increasingly questioned and scrutinized. Tax havens and bank secrecy are under attack. Tax abuses are in the media spotlight and on the international political agenda. The article attempts to answer the question of why tax abuses are becoming so important? This leads to a number of important legal and policy questions related to tax abuses being articulated. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | AID CAPITAL FLIGHT CORRUPTION ILLICIT WEALTH INEQUALITY TAX EVASION TAX HAVENS TAXES TRANSPARENCY TRANSFER PRICING CROSS BORDER |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/tax_abuses,_poverty.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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