01100nam a22001337a 4500 World Customs Organisation Customs Valuation and Transfer Pricing Belgium World Customs Organisation 2015 15p. 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 Transfer Pricing, Corruption, Tax iffoadatabase.trustafrica.org/iff/Customs Valuation and Transfer Pricing.pdf CF 694 694