| 000 -LEADER | |
|---|---|
| fixed length control field | 00904nam a22001457a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Forstater, M. |
| 245 ## - TITLE STATEMENT | |
| Title | Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Washington DC |
| Name of publisher | Center for Global Development |
| Year of publication | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 35p. |
| 490 ## - SERIES STATEMENT | |
| Series statement | CGD Policy Paper 123 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax Evasion, Transfer Pricing, Trade Misinvoicing |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.