01853nam a2200217   4500001000700000090001100007100004100018101000800059200009300067210004900160215002000209300004900229330104900278606002801327606002601355606004101381606002401422710006001446955001101506995011801517395505  a395505  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 FISCAL9230953  aFRAUDE FISCAL9238885  aPOLÍTICA DE COOPERAÇÃO9273964  aRELATÓRIO9410454  aILLICIT FINANCIAL FLOWS VIA TRADE MIS-INVOICING9358963  xOferta  104PJCD_302_00000000000000052022-06-066PJCD3029428421aPJcPJfPJ1CD302_84kPJCD302n2022-06-06o0rMOxOferta