00882nam a22001457a 4500100001800000245010500018260005500123300000900178490002500187520033100212650005400543856011700597942000700714999001500721  aForstater, M.  aIllicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different?  aWashington DCbCenter for Global Developmentc2018  a35p.  aCGD Policy Paper 123  aIllicit 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.  aTax Evasion, Transfer Pricing, Trade Misinvoicing  uiffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf  cCF  c1039d1039