| 000 -LEADER | |
|---|---|
| fixed length control field | 01166nam a2200145 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Aubry,M and Dauphin, T. |
| 245 ## - TITLE STATEMENT | |
| Title | Opening the Vaults: The Use of Tax Havens by Europe’s Biggest Banks |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Appendix 1: Methodology |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher | Oxfam International |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 25p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The is it the methodology of the reportby Oxfam which showcases transparency data released by banks, the only sector obliged to publicly report its profits and tax on a country-by-country basis since 2015.All banks based in the European Union have been obliged to report to illustrate the extent to which the top 20 EU banks are using tax havens, and in which ways. Corporations, including banks, have for a long time been artificially shifting their profits to countries with very low, or zero, corporate tax rates. This accounting trick, used to avoid paying tax, is widespread and is evidenced by corporations registering very low profits or even losses in countries that have fairer corporate tax rates. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax Havens, Transparency |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/bp-opening-vaults-banks-tax-havens-270317-annexes-en.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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