Customs Valuation and Transfer Pricing World Customs Organisation Transfer Pricing, Corruption, Tax This is a presentation by World Customs Organisation at the Curbing Illicit Financial Flows from Africa Workshop in Accra, Ghana about customs valuation and transfer pricing. WTO points out about IFFs explaining that it concerns money that is illegally earned, transferred or utilized. These funds typically originate from three sources: commercial tax evasion, trade misinvoicing and abusive transfer pricing; criminal activities, including the drug trade, human trafficking, illegal arms dealing, and smuggling of contraband; and bribery and theft by corrupt government officials. In conclusion WCO is prepared to assist AU and UNECA in future initiatives to address Illicit Financial Flows Belgium World Customs Organisation 2015 2015 Text 15p. iffoadatabase.trustafrica.org/iff/Customs Valuation and Transfer Pricing.pdf