While “Illicit Financial Flows” (IFFs) have received considerable attention by virtue of Sustainable Development Goal (SDG) target 16.4, which aims at reducing IFFs, consensus on the boundaries of the concept remain elusive. In their latest article, Dr. Irene Musselli and Dr. Elisabeth Bürgi Bonanomi review and challenge some of the key tenets of the debate. … Continue reading Illicit Financial Flows: Concepts and Definition
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 Azumah 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 … 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
New Media Article in L’Agefi Commodities, April 2019
How to Assess Commodity-trade Related Illicit Financial Flows? by Prof. Gilles Carbonnier and Dr. Rahul Mehrotra This article originally appeared in L’Agefi Commodities, Special Edition, April, 2019: https://stsa.swiss/news/stsa-news/commodities-2019-magazine Developing countries are expected to mobilise greater domestic resources to pay for the Sustainable Development Goals. In this context, illicit financial flows (IFFs) have become a critical … Continue reading New Media Article in L’Agefi Commodities, April 2019
Curbing Illicit Financial Flows from Resource-Rich Developing Countries 