Tax Transparency to Curb Illicit Financial Flows in Commodity Trading


As a global commodity-trading hub, Switzerland’s potential role in facilitating Illicit Financial Flows (IFFs) out of developing countries continues to be dissected in the policy and advocacy spheres. In their latest article, Dr. Elisabeth Bürgi Bonanomi and Dr. Irene Musselli discuss Switzerland’s legal framework and practices regarding Exchange of Information (EOI) between tax authorities and … Continue reading Tax Transparency to Curb Illicit Financial Flows in Commodity Trading

Ghana Research Team: Experiences from 2017-2020


Introduction In this post, the Ghana-based economics researchers present their experiences over the period 2017-20. Dr. Ama Asantewah Ahene-Codjoe and PhD candidate Angela Alu worked collaboratively with project coordinator and lead researcher, Dr Rahul Mehrotra at the Graduate Institute, Geneva to analyze and estimate illicit financial flows via trade misinvoicing in the export of Ghana’s … Continue reading Ghana Research Team: Experiences from 2017-2020

Defenders of the status quo: Making sense of the international discourse on transfer pricing methodologies


The OECD’s Transfer Pricing Guidelines remain the dominant revenue calculation methodology for tax authorities around the world, despite the existence of simpler methods. In their latest article, Dr. Fritz Brugger and Dr. Rebecca Engebretsen put forth a Discourse Network Analysis based framework that explains how supporters of the existing corporate tax structure strategically undermine alternative … Continue reading Defenders of the status quo: Making sense of the international discourse on transfer pricing methodologies

New Report on the Role of Commodity Trading Hubs in Illicit Financial Flows, December 2019


In December 2019, Kristina Enger, Floris de Klerk Wolters and Alex Ho Cheung Wong submitted a Capstone report focusing on the role of prominent trading hubs as one of the main actors facilitating the network of IFFs. The researchers are current Masters students in International Affairs, at the Graduate Institute of International and Development Studies. … Continue reading New Report on the Role of Commodity Trading Hubs in Illicit Financial Flows, December 2019