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  <leader>01007nam a22001457a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Clifford Chance</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Tax Clampdown on Multinationals in Africa</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">London</subfield>
    <subfield code="b">Clifford Chance</subfield>
    <subfield code="c">2016</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">3p.</subfield>
  </datafield>
  <datafield tag="490" ind1=" " ind2=" ">
    <subfield code="a">Client Briefing Note</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This report reveals that Many African governments have in recent years strengthened their efforts to have more control over the activities of multinational corporations which operate in their jurisdictions. In a number of jurisdictions, tax assessments have been and are being raised for withholding tax, corporation tax, income tax, VAT and/or stamp duty on local transactions or, in the case of disposals, seller's capital gains tax. Assessments have been raised for some or all of these taxes by a tax authority and objected to by a taxpayer</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax Evasion and Avoidance, Offshore</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/Client_briefing___Tax_clampdown_on_multinationals_in_Africa__Oct_16__6033850.pdf</subfield>
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    <subfield code="c">CF</subfield>
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  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">820</subfield>
    <subfield code="d">820</subfield>
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