000			01783nam a2200229 4500
001			395505
090			_a395505
100			_a20190614d2019 y0pory50 ba
101			_aeng
200			_aIllicit financial flows via trade mis-invoicing _bRecurso eletrónico _estudy report 2018
210			_aBrussels _cWorld Customs Organization _d[2019]
215			_a1 CD-ROM _d12 cm
300			_aFicheiro de 4,09 MB em formato PDF (171 p.).
330			_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.
606			_aEVASÃO FISCAL _9230953
606			_aFRAUDE FISCAL _9238885
606			_aPOLÍTICA DE COOPERAÇÃO _9273964
606			_aRELATÓRIO _9410454
710			_aILLICIT FINANCIAL FLOWS VIA TRADE MIS-INVOICING _9358963
955			_xOferta