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  <leader>00843nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Global Financial Integrity</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">South Africa: Potential Revenue Losses Associated with Trade Misinvoicing</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Washington DC</subfield>
    <subfield code="b">Global Financial Integrity</subfield>
    <subfield code="c">2018</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">30p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This report, published by Global Financial Integrity, provides an approximate measure of revenues lost by the South African government due to trade mis-invoicing. South Africa&#x2019;s bilateral trade statistics for 2010&#x2013;2014 allowed for the computation of trade value gaps. The study also examines trade data from the South African Revenue Service in order to conduct an in-depth examination of import under-invoicing. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Trade Misinvoicing, Tax</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/South-Africa-Report-2018.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1095</subfield>
    <subfield code="d">1095</subfield>
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