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  <leader>01021nam a22001457a 4500</leader>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">978-9966-1898-4-4</subfield>
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  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Tax Justice Network Africa</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Trade Mispricing: Do Countries Fetch the Rightful Value on Exports?</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Nairobi</subfield>
    <subfield code="b">Tax Justice Network Africa</subfield>
    <subfield code="c">2018</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">12p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This report, published by Tax Justice Network, establishes trade mispricing as a harmful and illegal business practice that erodes local tax base whilst at the same time facilitating money laundering. According to the High Level Panel on Illicit Flows from Africa, commercial activities in 2015 accounted for about 60 percent of the illicit financial flows in Africa. Trade mispricing, as a commercial practice, contributes to economies losing much needed foreign exchange earnings and revenues that is necessary in availing public services to its citizens. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Trade, Mispricing, Money Laundering</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/TJNA-Trade-Mispricing-final.pdf</subfield>
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    <subfield code="c">CF</subfield>
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    <subfield code="c">1067</subfield>
    <subfield code="d">1067</subfield>
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