Financial Transparency Coalition

A 2009 report by Gideon Benari This report describes, in plain language, the technical processes and structures of two commonly used tax avoidance schemes – transfer pricing and outward domestication. Both involve multinational corporations shifting profits across borders. Transfer pricing is the setting of prices for internal transactions between two subsidiaries of the same corporation.

Written by experts for a general readership, this provides an excellent introduction to the associated problems of capital flight, tax evasion, tax avoidance and tax competition. It discusses the policy failures that have brought us here, and proposes a range of practical solutions to this global crisis. (Commercial publishers are asked to obtain written permission from

A March 2009 report from the National Advocacy Coalition On Extractives (NACE) Mining companies routinely deprive African nations of revenue that could be used to combat poverty. This report details how Sierra Leone recently earned just US$9-10m from mineral exports of US$179m.

A 2007 briefing from Christian Aid. Briefing paper on how ‘capital flight’ is diverting scarce resources away from developing countries.