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    <subfield code="a">Barker, R.</subfield>
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    <subfield code="a">Misinvoicing Costs Africa Billions</subfield>
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    <subfield code="b">Global Financial Integrity </subfield>
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    <subfield code="a">3p.</subfield>
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    <subfield code="a">The article looks at trade misinvoicing dynamics where importers often overprice incoming goods for the purpose of shifting money abroad. It happens when exporters often underprice outgoing goods for the same reason. The  author reveals that the process contributes to about $50bn-$80bn a year moving out of Africa, mostly from resource exporting countries. </subfield>
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    <subfield code="a">Trade Misinvoicing ,Capital Flight </subfield>
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    <subfield code="u">iffoadatabase.trustafrica.org/iff/Misinvoicing costs Africa billions.pdf</subfield>
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