01329nam a22001337a 4500 UNCTAD Trade Misinvoicing in Primary Commodities in Developing Countries: The cases of Chile, Co te d’Ivoire, Nigeria, South Africa and Zambia New York and Geneva United Nations Conference on Trade and Development 2016 35p. This study by UNCTAD conducted by Leonce Ndikumana, a professor of economics at the University of Massachusetts reveals that commodity-dependent developing countries among them some African nations are losing up to 67 per cent of their commodity export earnings due to trade misinvoicing. The study aims to contribute to research and policy debates by providing empirical evidence on the magnitude of trade misinvoicing in the particular case of primary commodity exports from five natural-resource-rich developing countries: Chile, Côte d’Ivoire, Nigeria, South Africa and Zambia. Misinvoicing is one of the largest drivers of illicit financial flows from developing countries costing affected countries foreign exchange earnings, taxes and income that might have been used on development. Trade Misinvoicing iffoadatabase.trustafrica.org/iff/Trade Misinvoicing in Primary Commodities in Developing Countries.pdf CF 718 718