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South Africa: Potential Revenue Losses Associated with Trade Misinvoicing (Record no. 1095)

000 -LEADER
fixed length control field 00843nam a22001337a 4500
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name Global Financial Integrity
245 ## - TITLE STATEMENT
Title South Africa: Potential Revenue Losses Associated with Trade Misinvoicing
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Washington DC
Name of publisher Global Financial Integrity
Year of publication 2018
300 ## - PHYSICAL DESCRIPTION
Number of Pages 30p.
520 ## - SUMMARY, ETC.
Summary, etc This report, published by Global Financial Integrity, provides an approximate measure of revenues lost by the South African government due to trade mis-invoicing. South Africa’s bilateral trade statistics for 2010–2014 allowed for the computation of trade value gaps. The study also examines trade data from the South African Revenue Service in order to conduct an in-depth examination of import under-invoicing.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Trade Misinvoicing, Tax
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier iffoadatabase.trustafrica.org/iff/South-Africa-Report-2018.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Computer Files

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