Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different?
- Washington DC Center for Global Development 2018
- 35p.
- CGD Policy Paper 123 .
Illicit financial flows (IFFs) connected with corruption, crime, and tax evasion are an issue of increasing concern, although there is not yet a clear consensus on how to define illicit financial flows. This paper examines the concept on tax avoidance, shedding light on whether they are the same with illicit financial flows.
