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- Economic Governance Report I: Institutional Architecture to Address Illicit Financial Flows
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Tax avoidance and tax evasion by multinational enterprises

- Author: United Nations Economic Commission for Africa
- Main Title: Economic Governance Report I: Institutional Architecture to Address Illicit Financial Flows , pp 23-49
- Publication Date: April 2023
- DOI: https://doi.org/10.18356/9789210010658c006
- Language: English
Tax-motivated illicit financial flows (IFFs) by multinational enterprises (MNEs) are perpetuated through tax avoidance and tax evasion practices in which value created in one country is not presented for taxation there, but illicitly transferred by the MNE to another tax jurisdiction where the value faces a much lower tax rate or even no tax.
© 2021 United Nations
ISBN (PDF):
9789210010658
Book DOI:
https://doi.org/10.18356/9789210010658
Sustainable Development Goals:
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