01783nam a2200229 4500 395505 395505 20190614d2019 y0pory50 ba eng Illicit financial flows via trade mis-invoicing Recurso eletrónico study report 2018 Brussels World Customs Organization [2019] 1 CD-ROM 12 cm Ficheiro de 4,09 MB em formato PDF (171 p.). Foreword. 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. EVASÃO FISCAL 230953 FRAUDE FISCAL 238885 POLÍTICA DE COOPERAÇÃO 273964 RELATÓRIO 410454 ILLICIT FINANCIAL FLOWS VIA TRADE MIS-INVOICING 358963 Oferta 0 PJCD_302_000000000000000 2022-06-06 PJCD302 428421 PJ PJ PJ1CD302_84 PJCD302 2022-06-06 0 MO Oferta