Illicit Financial Flows: Overview of Concepts, Methodologies and Regional Perspectives

  • 2015

The report is based on a Mentoring Workshop organised by CBGA and Financial Transparency Coalition, in New Delhi in December 2014. The purpose of the report is to discuss some of the important concepts and issues related to illicit financial flows (IFFs) and to present a few existing research methodologies on these issues, which could enable CSOs, journalists and policy researchers to generate relevant evidence on IFFs. The report serves as a resource on topics such as types of IFFs and concepts associated with them, trade mispricing as a factor contributing to IFFs, the Financial Secrecy Index developed by Tax Justice Network, different forms of exchange of tax information between jurisdictions and concludes with regional perspectives from the EU, the issue of BEPS in India and insights into transfer mispricing in Argentina.

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