00904nam a22001457a 4500 Forstater, M. Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different? Washington DC Center for Global Development 2018 35p. CGD Policy Paper 123 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. Tax Evasion, Transfer Pricing, Trade Misinvoicing iffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf CF 1040 1040