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  <leader>01009nam a22001457a 4500</leader>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">iSBN 978-82-8062-669-1</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Fjeldstad, O. H. 'et al'</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Lifting the Veil of Secrecy: Perspectives on International Taxation and Capital Flight from Africa</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Norway</subfield>
    <subfield code="b"> Chr. Michelsen Institute</subfield>
    <subfield code="c">2017</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">168p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This book, published by the Chr. Michelsen Institute, investigates the effects of tax havens on domestic revenue systems, institutions and on citizen participation in African countries. In comparison with the rest of the world, it is estimated that African countries lose more in corporate tax evasion. The book provides recommendations for African countries in addressing taxation and capital flight challenges such as domestic reforms as well as mobilizing revenues to complement current international initiatives. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Secrecy, Tax Avoidance and Evasion </subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/CMI_TaxHaven_book_Issuu.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1021</subfield>
    <subfield code="d">1021</subfield>
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