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Trade Mispricing: Do Countries Fetch the Rightful Value on Exports? (Record no. 1067)

000 -LEADER
fixed length control field 01021nam a22001457a 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 978-9966-1898-4-4
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name Tax Justice Network Africa
245 ## - TITLE STATEMENT
Title Trade Mispricing: Do Countries Fetch the Rightful Value on Exports?
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Nairobi
Name of publisher Tax Justice Network Africa
Year of publication 2018
300 ## - PHYSICAL DESCRIPTION
Number of Pages 12p.
520 ## - SUMMARY, ETC.
Summary, etc This report, published by Tax Justice Network, establishes trade mispricing as a harmful and illegal business practice that erodes local tax base whilst at the same time facilitating money laundering. According to the High Level Panel on Illicit Flows from Africa, commercial activities in 2015 accounted for about 60 percent of the illicit financial flows in Africa. Trade mispricing, as a commercial practice, contributes to economies losing much needed foreign exchange earnings and revenues that is necessary in availing public services to its citizens.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Trade, Mispricing, Money Laundering
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier iffoadatabase.trustafrica.org/iff/TJNA-Trade-Mispricing-final.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Computer Files

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