Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different? Forstater, M. Tax Evasion, Transfer Pricing, Trade Misinvoicing 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. Washington DC Center for Global Development 2018 2018 Text 35p. iffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf CGD Policy Paper 123