01637nam a2200181   4500001000700000100004100007101000800048200009300056210004900149215002000198300004900218330104900267606002001316606001801336606003301354606001601387710005201403395505  a20190614d2019       y0pory50      ba  aeng  aIllicit financial flows via trade mis-invoicingbRecurso eletrónicoestudy report 2018  aBrusselscWorld Customs Organizationd[2019]  a1 CD-ROMd12 cm  aFicheiro de 4,09 MB em formato PDF (171 p.).  aForeword. Contributors. Executive Summary. Part 1. Introduction. 1. Introduction. 2. Conceptual Basis of Illicit Financial Flows, Trade Mis-invoicing and Trade Discrepancy. Part 2. Estimating Illicit Financial Flows (IFFs) via Trade Mis-invoicing (TM). 3. Estimating IFFs/TM: Partner Country Method. 4. Estimating IFFs/TM: Price Filter Method. 5. Cross-reference of PFM and PCM: Analysis of South African TM Risks – Imports, 2010-2015. 6. Cross-reference of PFM and PCM: The U.S. Trade with its Partner Countries. 7. Cross-reference of PFM and PCM: Three case studies. Part 3. Best Practices in Combating Illicit Financial Flows via Trade Mis-invoicing. 8. Use of Customs Valuation Risk Management Techniques. 9. Inter-Agency Cooperation: Focused On, But Not Limited To, Customs-Tax Cooperation. 10. Combating Illicit Financial Flows: Practice of Korea Customs Service. 11. Customs-Customs Exchange of Information. 12. Potential Use of Technology: Blockchain. 13. WCO Members’ Best Practices. Part 4. Conclusion. 14. Policy Recommendations.  aEVASÃO FISCAL  aFRAUDE FISCAL  aPOLÍTICA DE COOPERAÇÃO  aRELATÓRIO  aILLICIT FINANCIAL FLOWS VIA TRADE MIS-INVOICING