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  <titleInfo>
    <title>Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different?</title>
  </titleInfo>
  <name type="personal">
    <namePart>Forstater, M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Washington DC</placeTerm>
    </place>
    <publisher>Center for Global Development</publisher>
    <dateIssued>2018</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>35p.</extent>
  </physicalDescription>
  <abstract>Illicit financial flows (IFFs) connected with corruption, crime, and tax evasion are an issue of increasing concern, although there is not yet a clear consensus on how to define illicit financial flows. This paper examines the concept on tax avoidance, shedding light on whether they are the same with illicit financial flows.</abstract>
  <subject>
    <topic>Tax Evasion, Transfer Pricing, Trade Misinvoicing</topic>
  </subject>
  <identifier type="uri">iffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf</identifier>
  <location>
    <url>iffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf</url>
  </location>
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