Christian Aid estimates that businesses that benefit from lack of transparency in trade and financial systems deprive the poorer countries where they trade of some US$160bn (£102bn) in tax revenues every year… In this report, Christian Aid provides new evidence of how an end to such practices…Chapter 1 looks at the extent of world hunger…Chapter 2 explains how unsustainable tax competition ineffective tax systems and financial secrecy enable MNCs and wealthy individuals to illicitly shift capital to jurisdictions with low or zero tax rate…Chapter 3 looks at three middle-income countries India, El Salvador and Ghana – showing how unfair tax systems and low tax revenues affect the lives of the poor…[C]hapter 4 shows that those [MNCs] with connections to tax havens are paying 28.9 per cent less in taxes as a percentage of profits than MNCs with no tax haven links…Chapter 5 looks at the role one tax haven, Switzerland…[C]hapter 6 contains policy recommendations about how to tackle financial secrecy, illicit capital flight, and tax avoidance and evasion.