00876nam a22001337a 4500 Shaxson, Nicholas Tax Havens: An Emerging Challenge to Africa's Development Financing Geneva Association of Concerned African Scholars 2012. 5p. 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. Tax havens Tax evasion Transparency http://iffoadatabase.trustafrica.org/iff/tax_havens_an_emerging_challenge_to_africa's_development_financing.pdf CF 237 237