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  <leader>00995nam a22001457a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Forstater, M.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a"> Illicit Flows and Trade Misinvoicing:Are we Looking Under the Wrong Lamppost?</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">CMI Insight Number 5</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Norway</subfield>
    <subfield code="b">CMI (Chr. Michelsen Institute</subfield>
    <subfield code="c">2016</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">8p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Large estimates of trade misinvoicing have played a key role in shaping perceptions of the subject of IFFs, with various estimates and figures being thrown around. This briefing looks at some of the key problems with these estimates and argues that continuing to use them as such a bright point of light in shaping our understanding could impede, rather than support targeting of effective action in combatting corruption, organized crime, illegal exploitation of natural resources and tax evasion.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Illicit Flows, Trade Misinvoicing </subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/illicit-flows-and-trade-misinvoicing-cmi-insight-november-2016.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
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  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">852</subfield>
    <subfield code="d">852</subfield>
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