<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Trade Mispricing: Do Countries Fetch the Rightful Value on Exports?</title>
  </titleInfo>
  <name type="personal">
    <namePart>Tax Justice Network Africa</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Nairobi</placeTerm>
    </place>
    <publisher>Tax Justice Network Africa</publisher>
    <dateIssued>2018</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>12p.</extent>
  </physicalDescription>
  <abstract>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. </abstract>
  <subject>
    <topic>Trade, Mispricing, Money Laundering</topic>
  </subject>
  <identifier type="isbn">978-9966-1898-4-4</identifier>
  <identifier type="uri">iffoadatabase.trustafrica.org/iff/TJNA-Trade-Mispricing-final.pdf</identifier>
  <location>
    <url>iffoadatabase.trustafrica.org/iff/TJNA-Trade-Mispricing-final.pdf</url>
  </location>
  <recordInfo/>
</mods>
