draining development.pdf - Khazar University

© 2012 International Bank for Reconstruction and Development /International Development Association or The World Bank1818 H Street NWWashington DC 20433Telephone: 202-473-1000Internet: www.worldbank.org1 2 3 4 15 14 13 12This volume is a product of the staff of The World Bank with external contributions. Thefindings, interpretations, and conclusions expressed in this volume do not necessarily reflectthe views of The World Bank, its Board of Executive Directors, or the governmentsthey represent.The World Bank does not guarantee the accuracy of the data included in this work. Theboundaries, colors, denominations, and other information shown on any map in this workdo not imply any judgment on the part of The World Bank concerning the legal status ofany territory or the endorsement or acceptance of such boundaries.Rights and PermissionsThe material in this work is subject to copyright. Because The World Bank encouragesdissemination of its knowledge, this work may be reproduced, in whole or in part, fornoncommercial purposes as long as full attribution to the work is given.For permission to reproduce any part of this work for commercial purposes, pleasesend a request with complete information to the Copyright Clearance Center Inc., 222Rosewood Drive, Danvers, MA 01923, USA; telephone: 978-750-8400; fax: 978-750-4470;Internet: www.copyright.com.All other queries on rights and licenses, including subsidiary rights, should be addressedto the Office of the Publisher, The World Bank, 1818 H Street NW, Washington, DC 20433,USA; fax: 202-522-2422; e-mail: pubrights@worldbank.org.ISBN (paper): 978-0-8213-8869-3ISBN (electronic): 978-0-8213-8932-4DOI: 10.1596/978-0-8213-8869-3Library of Congress Cataloging-in-Publication DataDraining development? : controlling flows of illicit funds from developing countries /edited by Peter Reuter.p. cm.Includes bibliographical references and index.ISBN 978-0-8213-8869-3 — ISBN 978-0-8213-8932-4 (electronic)1. Tax administration and procedure —Developing countries. 2. Money laundering—Developing countries. 3. Tax evasion—Developing countries. 4. Transfer pricing—Taxation—Law and legislation—Developing countries. I. Reuter, Peter, 1944–HJ2351.7.D73 2011364.1’33—dc232011039746Cover design by Drew Fasick of the Fasick Design Group.