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304 Draining Development?designed to undermine the legislation or regulations of another jurisdiction.The jurisdictions create a deliberate, legally backed veil of secrecy that ensuresthat those from outside who use the jurisdiction regulations cannot be identifiedby others.5. See World Factbook (database), Central Intelligence Agency, Washington, DC,https://www.cia.gov/library/publications/the-world-factbook/.6. Jurisdiction Centre (database), OCRA Worldwide, Isle of Man, United Kingdom,http://www.ocra.com/jurisdictions/index.asp.7. The table may be found on the website of this volume, http://go.worldbank.org/N2HMRB4G20.8. The table may be found on the website of this volume, http://go.worldbank.org/N2HMRB4G20.9. Devereux, Lockwood, and Redoano (2002) are typical of the other surveys inthat they also entirely ignore the tax haven–secrecy jurisdiction issue.10. Jurisdiction Centre (database), OCRA Worldwide, Isle of Man, United Kingdom,http://www.ocra.com/jurisdictions/index.asp.11. The table may be found on the website of this volume, http://go.worldbank.org/N2HMRB4G20.12. Based on International Monetary Fund–World Bank data summarized at http://en.wikipedia.org/wiki/List_of_countries_by_GDP_(nominal) (accessed March 3,2010). In each case, the data are in the range of US$60 trillion to US$61 trillion.Original sources are linked through the website noted.13. Data of the U.K. Office for National Statistics.14. HMRC (HM Revenue & Customs), 2009, “HM Revenue and Customs AnnualReceipts,” data sheet, December, London, http://www.hmrc.gov.uk/stats/tax_receipts/table1-2.pdf.15. Data of the Bureau of Economic Analysis, U.S. Department of Commerce.16. Anecdotal evidence based on conversations with high-ranking officials of HMRevenue & Customs leads us to believe that approximately 35 percent of all largecompanies in the United Kingdom are considered to have little appetite for taxationrisk, while at least 40 percent are considered to have exposed themselves tohigh risk in the management of their taxation affairs.17. See South African Revenue Service, http://www.sars.gov.za/home.asp?pid=3906(accessed August 17, 2009).18. Lowtax, Global Tax and Business Portal, “Botswana: Double Tax Treaties.” http://www.lowtax.net/lowtax/html/botswana/jbo2tax.html (accessed August 17, 2009).19. Zambia Revenue Authority, “Tax Treaties.” http://www.zra.org.zm/Tax_Treaties_Agreemnet.php (accessed August 17, 2009).20. See United Nations Conference on Trade and Development, http://www.unctad.org/sections/dite_pcbb/docs/dtt_Congo_DR.PDF.21. It is appropriate to note that the author of this chapter has acted as adviser ontransfer pricing or contractual issues to the authors of most of the reportsreferred to in this section.