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 .
This policy paper, by the Center for Global Development, explores definitional questions and the estimates of trade mis-invoicing to shed light on whether these behaviours and issues are the same or different. The paper argues that conflating legal and illegal behaviour under a single definition involves a loss of clarity and a risk of confusion.
