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  • This research paper examines the commercial tax evasion component of illicit financial flows (IFFs) in five African countries: Nigeria, South Africa, Morocco, Zambia, and Egypt. It clarifies the distinctions between transfer pricing, abusive transfer pricing, trade mispricing, and trade-based money laundering (TBML), while estimating the scale of these flows using IMF Direction of Trade Statistics (DOTS) and a developed TBML model. The authors highlight significant data anomalies in international trade databases and advocate for the implementation of the Unique Consignment Reference (UCR) to improve accuracy and curb illicit outflows.

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    South African Institute of International Affairs

    Document type: Research paper

    Regions: NigeriaSouth AfricaMoroccoZambiaEgypt
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