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  <leader>00982nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Action Aid</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">How Tax Havens Plunder the Poor</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">United Kingdom</subfield>
    <subfield code="b">Action Aid</subfield>
    <subfield code="c">2013</subfield>
  </datafield>
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    <subfield code="a">20p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Tax havens are jurisdictions around the world that
make wealthy taxpayers from other countries an
offer that is hard to refuse: a combination of low- or
no-tax rates for many types of income deriving from
outside their borders, and near-complete financial and
corporate anonymity. Caricatured as &#x2018;sunny places
for shady people&#x2019;, tax havens are often criticised
by public and politicians for playing host to money laundering
and celebrity tax evasion. But tax havens
have another side too: they are depriving some of the
world&#x2019;s poorest countries of vital resources to fight
poverty.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">TAX HAVENS, TAX EVASION, MONEY LAUNDERING, POVERTY</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/ActionAid-Tax-Havens-May-2013.pdf</subfield>
  </datafield>
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    <subfield code="c">CF</subfield>
  </datafield>
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    <subfield code="c">447</subfield>
    <subfield code="d">447</subfield>
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