| 000 -LEADER | |
|---|---|
| fixed length control field | 01100nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | World Customs Organisation |
| 245 ## - TITLE STATEMENT | |
| Title | Customs Valuation and Transfer Pricing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Belgium |
| Name of publisher | World Customs Organisation |
| Year of publication | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 15p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This is a presentation by World Customs Organisation at the Curbing Illicit Financial Flows from Africa Workshop in Accra, Ghana about customs valuation and transfer pricing. WTO points out about IFFs explaining that it concerns money that is illegally earned, transferred or utilized. These funds typically originate from three sources: commercial tax evasion, trade misinvoicing and abusive transfer pricing; criminal activities, including the drug trade, human trafficking, illegal arms dealing, and smuggling of contraband; and bribery and theft by corrupt government officials. In conclusion WCO is prepared to assist AU and UNECA in future initiatives to address Illicit Financial Flows |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Transfer Pricing, Corruption, Tax |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/Customs Valuation and Transfer Pricing.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.