TY  - BOOK
AU  - Forstater, M.
TI  - Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different?
T2  - CGD Policy Paper 123
PY  - 2018///
CY  - Washington DC
PB  - Center for Global Development
KW  - Tax Evasion, Transfer Pricing, Trade Misinvoicing
N2  - 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
UR  - iffoadatabase.trustafrica.org/iff/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance.pdf
ER  -