<?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>TNCs, transfer pricing and tax avoidance</title>
  </titleInfo>
  <name type="personal">
    <namePart>Charles Abugre</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Kenya</placeTerm>
    </place>
    <publisher>Pambazuka news</publisher>
    <dateIssued>2011</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>4p</extent>
  </physicalDescription>
  <abstract>Charles Abugre in Part 3 of a four-part series on the flow of ‘dirty money’ explains how individuals/companies inflate financial obligations between subsidiaries of companies as a means of stripping off the capital of a subsidiary located in a high tax jurisdiction and transferring the capital through inflated interest payment to a low tax jurisdiction. He also looks at how it was calculated that US$1.8 trillion dollars illicitly left Africa between 2000 and 2008.</abstract>
  <subject>
    <topic>Transnational companies Transfer Pricing, Taxes, Mispricing</topic>
  </subject>
  <identifier type="uri">http://iffoadatabase.trustafrica.org/iff/tncs_transfer_pricing_and_tax_avoidance.docx</identifier>
  <location>
    <url>http://iffoadatabase.trustafrica.org/iff/tncs_transfer_pricing_and_tax_avoidance.docx</url>
  </location>
  <recordInfo/>
</mods>
