1 UNECA [United Nations Economic Commission for Africa], AMDC [African Minerals Development Centre]. 2017. Impact of Illicit Financial Flows on Domestic Resource Mobilization: Optimizing Revenues from the Mineral Sector in Africa. Addis Ababa, Ethiopia: UNECA. https://repository.uneca.org/handle/10855/23862
2 See, for example: Ahene-Codjoe A, Alu A, Mehrotra R. 2020. Commodity Trade-related Illicit Financial Flows: Evidence of Abnormal Pricing in Commodity Exports from Ghana. R4D-IFF Working Paper Series, No. R4D-IFF-WP03-2019. https://curbingiffsdotorg.files.wordpress.com/2020/06/r4d_ghana_trademispricing_june2020-1.pdf;
Nolintha V, Sayavong V, Mehrotra R. 2019. Abnormal Pricing in International Commodity Trade: Evidence from Lao P.D.R. R4D-IFF Working Paper Series, No. R4D-IFF-WP02-2019. https://curbingiffsdotorg.files.wordpress.com/2020/03/lao-wp1_trademispricing_june2020.pdf;
Carbonnier G, Mehrotra R. 2019. Abnormal Pricing in International Commodity Trade: Empirical Evidence from Switzerland. R4D-IFF Working Paper Series, No. R4D-IFF-WP01-2019. https://curbingiffsdotorg.files.wordpress.com/2020/06/r4d_wp1_abnormalpricing_june2020.pdf;
Carbonnier G, Mehrotra R. 2020. Abnormal Pricing in Swiss Commodity Imports: Research Findings and Policy Proposals. R4D-IFF Working Paper Series, No. R4D-IFF-WP04-2020. https://curbingiffsdotorg.files.wordpress.com/2020/10/r4d_policy_note_october2020.pdf;
Campodónico H, Rojas A, Valle-Riestra E, Carrera C. 2021. Análisis de exportaciones y valorización de concentrados de zinc para Perú en el periodo 2003 a 2019. R4D-IFF Working Paper Series, No. R4D-IFF-WP03-2021. https://curbingiffsdotorg.files.wordpress.com/2021/10/desco_2021.pdf
For more on methodology, see:
Carbonnier G, Mehrotra R. 2018. Trade-related Illicit Financial Flows: Conceptual Framework and Empirical Methods. R4D-IFF Working Paper Series, No. R4D-IFF-WP01-2018. https://curbingiffsdotorg.files.wordpress.com/2019/12/r4d-iff-wp01-2018-dec2019.pdf;
Marur S. 2019. Mirror-Trade Statistics: Lessons and Limitations in Reflecting Trade Misinvoicing. R4D-IFF Working Paper Series, No. R4D-IFF-WP04-2019. https://curbingiffsdotorg.files.wordpress.com/2019/05/r4d-iff-wp04-2019-1.pdf;
3 Global Financial Integrity. 2019. Illicit Financial Flows to and from 148 Developing Countries: 2006–2015. Washington DC, USA: Global Financial Integrity. https://gfintegrity.org/report/2019-iff-update/
4 UNECA, AMDC. 2017. Op. cit.
5 UNCTAD [United Nations Conference on Trade and Development]. 2020. Economic Development in Africa Report 2020: Tackling Illicit Financial Flows for Sustainable Development in Africa. Geneva, Switzerland: United Nations. https://unctad.org/webflyer/economic-development-africa-report-2020
6 UNCTAD [United Nations Conference on Trade and Development]. 2020. Op. cit.
7 UNCTAD [United Nations Conference on Trade and Development]. 2020. Op. cit.
8 Durst MC. 2010. It’s Not Just Academic: The OECD Should Reevaluate Transfer Pricing Laws. Viewpoints. Bristol, UK: Tax Justice Network. https://www.taxjustice.net/cms/upload/pdf/Durst_1001_OECD_-_not_just_academic.pdf;
Picciotto S. 2018. Problems of Transfer Pricing and Possibilities for Simplification. ICTD Working Paper No. 86. Brighton, UK: Institute of Development Studies. https://www.ictd.ac/publication/problems-of-transfer-pricing-and-possibilities-for-simplification;
Hearson M, Ndubaj JW, Randriamanalina T. 2020. The Appropriateness of International Tax Norms to Developing Country Contexts. FACTI Background Paper No. 3. Brighton, UK: International Centre for Tax and Development. https://www.ictd.ac/publication/facti-appropriateness-international-tax-norms-developing-countries/;
Spencer D. 2012. Transfer Pricing: Will the OECD Adjust to Reality? Bristol, UK: Tax Justice Network. https://www.taxjustice.net/cms/upload/pdf/Spencer_120524_OECD_.pdf
9 OECD. 2017. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017. Paris, France: OECD Publishing. https://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm
10 Musselli I, Bürgi Bonanomi E. 2021. Policy Responses to Curb Commodity Trade-related Illicit Financial Flows. R4D-IFF Working Paper Series, No. R4D-IFF-WP02-2021. https://curbingiffsdotorg.files.wordpress.com/2021/06/wp_policies_24062021.pdf;
Musselli I. 2019. Curbing Commodity Trade Mispricing: Simplified Methods in Host Countries. R4D-IFF Working Paper Series, No. R4D-IFF-WP08-2019. https://curbingiffsdotorg.files.wordpress.com/2019/08/r4d-iff-wp08-2019.pdf;
Norasing N, Musselli I, Bürgi Bonanomi E. 2019. Transfer Mispricing Laws in Context: The Case of Lao PDR. R4D-IFF Working Paper Series, No. R4D-IFF-WP06-2019. https://curbingiffsdotorg.files.wordpress.com/2020/03/r4d-iff-wp06-2019-1.pdf;
Atupare Atudiwe P, Kpebu M, Musselli I, Bürgi Bonanomi E. 2019. Transfer Pricing (TP) Rules, Procedures, and Documentations: A Perspective on Ghana. R4D-IFF Working Paper Series, No. R4D-IFF-WP05-2019. https://curbingiffsdotorg.files.wordpress.com/2020/03/r4d-iff-wp05-2019.pdf;
Baku AWM. 2021. Gold Related Illicit Financial Flow Threats and How to Mitigate Them: The Case of Ghana. R4D-IFF Working Paper Series, No. R4D-IFF-WP01-2021. https://curbingiffsdotorg.files.wordpress.com/2021/04/ghana_goldiffs_ab_220421_ed.pdf
11 See, for example: Indian Customs. 2019. Improving facilitation through the use of electronic seals. WCO News 89:26–29. https://mag.wcoomd.org/magazine/wco-news-89/improving-facilitation-through-the-use-of-electronic-seals/
12 UNECE [United Nations Economic Commission for Europe]. 2020. Trade Facilitation White Paper on Smart Containers: Real-Time Smart Container Data for Supply Chain Excellence, Trade Facilitation White Paper on Smart Containers, No. ECE/TRADE/446. Geneva, Switzerland: United Nations. https://unece.org/trade/publications/trade-facilitation-white-paper-smart-containers-ecetrade446
13 See, for example: Cameroon Customs. 2019. Container Scanning: Analysis of the mechanism’s impact on the customs clearance procedure established in Cameroon. WCO News 89:30–37. https://mag.wcoomd.org/magazine/wco-news-89/container-scanning-analysis-of-the-mechanisms-impact-on-the-customs-clearance-procedure-established-in-cameroon/
14 Ganne E. 2018. Can Blockchain Revolutionize International Trade? Geneva, Switzerland: World Trade Organization. https://www.wto.org/english/res_e/publications_e/blockchainrev18_e.htm;
Brugger F. 2019. Blockchain won’t help with conflict minerals. ETH Zurich Zukunftsblog. https://ethz.ch/en/news-and-events/eth-news/news/2019/04/blog-brugger-blockchain-conflict-minerals.html
15 World Customs Organization. 2016. Guidelines for Strengthening Cooperation and the Exchanging of Information between Customs and Tax Authorities at the National Level. Brussels, Belgium: World Customs Organization. http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/tools/guidelines-on-customs-tax-cooperation.aspx;
Musselli I, Bürgi Bonanomi E. 2018. Curbing Illicit Financial Flows in Commodity Trading: Tax Transparency. CDE Working Paper 4. Bern, Switzerland: Centre for Development and Environment (CDE), with Bern Open Publishing (BOP). https://doi.org/10.7892/boris.125884
16 Musselli I, Bürgi Bonanomi E. 2018. Op. cit.
17 Picciotto S. 2018. Op. cit.;
United Nations. 2017. United Nations Practical Manual on Transfer Pricing for Developing Countries. New York, USA: United Nations. http://www.un.org/esa/ffd/wp-content/uploads/2017/04/Manual-TP-2017.pdf;
Musselli I. 2019. Op. cit.
18 Readhead A. 2017. Special Rules for Commodity Sales: Zambia’s Use of the ‘Sixth Method’. New York, USA: Natural Resource Governance Institute. https://resourcegovernance.org/sites/default/files/documents/special-rules-for-commodity-sales-zambia-sixth-method.pdf;
Grondona V. 2018. Transfer Pricing: Concepts and Practices of the ‘Sixth Method’ in Transfer Pricing. Tax Cooperation Policy Brief No. 2. Geneva, Switzerland: South Centre. https://bit.ly/3I78jEr;
Solilová V, Nerudová D. 2015. Sixth method as a simplified measurement for SMEs? European Financial and Accounting Journal 10(3):45–61. https://doi.org/10.18267/j.efaj.145;
Teijeiro G. 2014. BEPS Action 10: What TP Sixth Method Are We Talking About? https://www.linkedin.com/pulse/beps-action-10-what-tp-sixth-method-we-talking-guillermo-teijeiro
19 Readhead A. 2018. What Mining Can Learn from Oil: A Study of Special Transfer Pricing Practices in the Oil Sector, and Their Potential Application to Hard Rock Minerals. CGD Policy Paper No. 128. Washington DC, USA: Center for Global Development. https://www.cgdev.org/sites/default/files/what-mining-can-learn-oil-study-special-transfer-pricing-practices-oil-sector.pdf;
Durst MC. 2016. Improving the Performance of Natural Resource Taxation in Developing Countries. ICTD Working Paper 60. Brighton, UK: International Centre for Tax and Development. https://www.ictd.ac/publication/improving-the-performance-of-natural-resource-taxation-in-developing-countries/;
For more on schemes structured as safe harbours, see: Ezenagu A. 2019. Safe Harbour Regimes in Transfer Pricing: An African Perspective. ICTD Working Paper No. 100. Brighton, UK: International Centre for Tax and Development. https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/14620/ICTD_WP100.pdf?sequence=1&isAllowed=y.
20 Löf A, Ericsson M. 2019. Commodity Trading: Understanding the Tax-Related Challenges for Home and Host Countries. Winnipeg, Canada: International Institute for Sustainable Development (IISD). https://www.iisd.org/sites/default/files/publications/commodity-trading-challenges.pdf.
21 United Nations. 2017. Op. cit. [Chapter 10.1 Brazil country practices]
22 For an overview, see: Durst MC. 2016. Op. cit.
23 Baku AWM. 2021. Op. cit.;
Readhead A. 2018. Monitoring the Value of Mineral Exports: Policy Options for Governments. GF-OECD Programme to Address BEPS in Mining. Paris, France: International Institute for Sustainable Development (IISD) and Organisation for Economic Co-operation and Development (OECD). https://www.oecd.org/tax/beps/monitoring-the-value-of-mineral-exports-policy-options-for-governments-oecd-igf.htm
24 OECD. 2020. How to Select Buyers of Oil, Gas and Minerals: Guidance for State-Owned Enterprises. OECD Development Policy Tools. Paris, France: OECD. https://www.oecd.org/development/how-to-select-buyers-of-oil-gas-and-minerals-a522e6c0-en.htm
25 Picciotto S. 2016. Taxing Multinational Enterprises as Unitary Firms. International Centre for Tax and Development (ICTD) Working Paper 53. Brighton, UK: Institute of Development Studies. https://www.ictd.ac/publication/taxing-multinational-enterprises-as-unitary-firms/;
Faccio T, Fitzgerald V. 2018. Sharing the corporate tax base: Equitable taxing of multinationals and the choice of formulary apportionment. Transnational Corporations: Investment and Development 25(2):67–89. https://unctad.org/system/files/official-document/diae2018d4_en.pdf#page=77
Faccio T, Picciotto S. 2017. Alternatives to the Separate Entity / Arm’s Length Principle for Taxation of Multinational Enterprises. https://www.icrict.com/s/ICRICT-Alternatives-Eng-Sept-2017.pdf;
Kadet JM, Faccio T, Picciotto S. 2018. Profit-split method: Time for countries to apply a standardized approach. Tax Notes International 91(4):359–362. https://www.ictd.ac/publication/pro%EF%AC%81t-split-method-standardised-approach/;
26 For some insights from a political economy perspective: Brugger F. 2020. Addressing the tax challenges of the digital economy: More of the same? ICTD Blog. https://www.ictd.ac/blog/addressing-tax-challenges-digital-economy-more-same/;
Ndubai J. 2020. If Developing countries are not listened to at the OECD, they will vote with their feet. ICTD Blog. https://www.ictd.ac/blog/developing-countries-oecd-inclusive-framework-consensus/
27 For an overview: Musselli I, Bürgi Bonanomi E. 2021. Op. cit.;
Musselli I, Brugger F, Bürgi Bonanomi E, Giger M, Obrecht A. 2020. Monitoring of Policy Coherence for Sustainable Development in a North South Context. Synthesis Report, Including Application to IFFs. Bern, Switzerland: Centre for Development and Environment (CDE). https://doi.org/10.48350/151532
28 Musselli I, Bürgi Bonanomi E. 2021. Op. cit.;
Musselli I, Brugger F, Bürgi Bonanomi E, Giger M, Obrecht A. 2020. Op. cit.;
Musselli I, Bürgi Bonanomi E. 2018. Op. cit.
29 Global Financial Integrity. N.d. Illicit Financial Flows. Issues. https://gfintegrity.org/issue/illicit-financial-flows/;
Musselli I, Bürgi Bonanomi E. 2020. Illicit financial flows: Concepts and definition. International Development Policy | Revue internationale de politique de développement 12(1). https://doi.org/10.4000/poldev.3296
30 Musselli I. 2017. Setting the stage: Key concepts and issues. In: Musselli I. Agriculture, Price Stabilisation and Trade Rules: A Principled Approach. The Netherlands: Brill | Nijhoff, pp 20–109. https://doi.org/10.1163/9789004350540_003
31 Tax Justice Network. N.d. What is transfer pricing? FAQs. https://taxjustice.net/faq/what-is-transfer-pricing/