00858nam a22001217a 4500100001800000245010500018260005500123300000900178490002500187520035300212650005400565856011700619  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  aThis 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.  aTax Evasion, Transfer Pricing, Trade Misinvoicing  uiffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf