01100nam a22001337a 4500100003100000245004300031260004600074300000900120520069700129650003900826856008100865942000700946999001300953  aWorld Customs Organisation  aCustoms Valuation and Transfer Pricing  aBelgiumbWorld Customs Organisationc2015  a15p.  aThis 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  aTransfer Pricing, Corruption, Tax   uiffoadatabase.trustafrica.org/iff/Customs Valuation and Transfer Pricing.pdf  cCF  c694d694