by Global Financial Integrity
Trade misinvoicing is a method for moving money illicitly across borders which involves deliberately misreporting the value of a commercial transaction on an invoice submitted to customs. By fraudulently manipulating the price, quantity, or quality of a good or service on an invoice, criminals can easily and quickly shift substantial sums of money across international borders.
To read the article click on the link below:
http://www.gfintegrity.org/issue/trade-misinvoicing/