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  <leader>01330nam a22001457a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Baker, Raymond W</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Plundering a Continent</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">USA</subfield>
    <subfield code="b">Association of Concerned Africa Scholars</subfield>
    <subfield code="c">2012</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">4p.</subfield>
  </datafield>
  <datafield tag="490" ind1=" " ind2=" ">
    <subfield code="a">No.87, 2012</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">The 1960s also marked the decade when multinational corporations accelerated their expansion across the world. There were already a handful of international oil and trading companies with operations in perhaps a dozen countries, but the thrust to expand globally took off simultaneously with the decade of independence and has continued since. Many multinational corporations utilized a practice continuing today's aggressive transfer pricing and money laundering schemes to shift profits from countries where they are in business into locations where they are often not in business. How is this possible? How do you lose money or operate at little or no profit in countries where you are heavily invested and make money in countries and enclaves where you are not invested? Quite simply, you use the global shadow financial system to shift your revenues and profits across borders at will.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Transfer pricing ,Underpricing ,Overpricing,Money laundering ,Tax Haven</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/plundering_a_continent.pdf</subfield>
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    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">262</subfield>
    <subfield code="d">262</subfield>
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