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Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different?

by Forstater, M.
Series: CGD Policy Paper 123 Published by : Center for Global Development (Washington DC) Physical details: 35p. Year: 2018
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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.

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