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  <leader>00880nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Hubert, D.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">The Use of Tax Havens in the Ownership of Kenyan Petroleum Rights</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Oxford</subfield>
    <subfield code="b">Oxfam</subfield>
    <subfield code="c">2016</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">35p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This report reveals the widespread use of tax havens and low tax jurisdictions in the corporate structures of companies holding petroleum rights in Kenya.The first step in analysing the potential for government revenue loss due to tax havens is to understand the corporate structures of the companies that hold petroleum rights in Kenya This paper analyses the allocation and subsequent transfer of rights to the 41 petroleum blocks currently licensed to international oil companies.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax Havens, Tax Evasion</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/rr-tax-havens-kenyan-petroleum-rights-100516-en_0.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">612</subfield>
    <subfield code="d">612</subfield>
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