<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Tax Havens: An Emerging Challenge to Africa's Development Financing</title>
  </titleInfo>
  <name type="personal">
    <namePart>Shaxson, Nicholas</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Geneva</placeTerm>
    </place>
    <publisher>Association of Concerned African Scholars</publisher>
    <dateIssued>2012</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>5p.</extent>
  </physicalDescription>
  <abstract>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.</abstract>
  <subject>
    <topic>Tax havens Tax evasion Transparency</topic>
  </subject>
  <identifier type="uri">http://iffoadatabase.trustafrica.org/iff/tax_havens_an_emerging_challenge_to_africa's_development_financing.pdf</identifier>
  <location>
    <url>http://iffoadatabase.trustafrica.org/iff/tax_havens_an_emerging_challenge_to_africa's_development_financing.pdf</url>
  </location>
  <recordInfo/>
</mods>
