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  <leader>01363nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Lipsett ,Lloyd</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Tax Abuses, Poverty and Human Rights: A report of the International Bar Association&#x2019;s Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">London</subfield>
    <subfield code="b">International Bar Association</subfield>
    <subfield code="c">2013.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">268p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">The article talks of the effects of taxes abuses and their relationship to poverty and human rights. The best estimates show that tax abuses are the most significant illicit financial flow out of the developing world, eclipsing the amount of official development aid that is invested in those countries. The tax practices of multinational enterprises and wealthy individuals are being increasingly questioned and scrutinized. Tax havens and bank secrecy are under attack. Tax abuses are in the media spotlight and on the international political agenda. The article attempts to answer the question of why  tax abuses are becoming so important? This leads to a number of important legal and policy questions related to tax abuses being articulated.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">AID CAPITAL FLIGHT CORRUPTION ILLICIT WEALTH INEQUALITY TAX EVASION TAX HAVENS TAXES TRANSPARENCY TRANSFER PRICING CROSS BORDER</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">http://iffoadatabase.trustafrica.org/iff/tax_abuses,_poverty.pdf</subfield>
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  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">353</subfield>
    <subfield code="d">353</subfield>
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