Carbonnier, G. & Mehrotra, R. (2018). Trade-related Illicit Financial Flows: Conceptual Framework and Empirical Methods. R4D-IFF Working Paper Series, R4D-IFF-WP01-2018. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2018). Illicit Financial Flows: Concepts and Definition. R4D-IFF Working Paper Series, R4D-IFF-WP02-2018. Download here.
Published Version:
Musselli, I. & Bürgi Bonanomi, E. (2020). Illicit Financial Flows: Concepts and Definition. International Development Policy | Revue internationale de politique de développementFrench version.

Brugger, F., Engebretsen, R., & Waldmeier, E. (2018). Out in the cold: Explaining the inferior position of simplified transfer pricing methods on the world stage. R4D-IFF Working Paper Series, R4D-IFF-WP03-2018. Download here.


Carbonnier, G. & Mehrotra, R. (2019). Abnormal Pricing in International Commodity Trade: Empirical Evidence from Switzerland. R4D-IFF Working Paper Series, R4D-IFF-WP01-2019. New version (June 2020) – Download here.

Nolintha, V., Sayavong, V., & Mehrotra, R. (2019). Abnormal Pricing in International Commodity Trade: Evidence from Lao P.D.R.. R4D-IFF Working Paper Series, R4D-IFF-WP02-2019. New version (June 2020) – Download here.

Ahene-Codjoe, A., & Alu, A., & Mehrotra, R. (2020). Commodity Trade-related Illicit Financial Flows:Evidence of Abnormal Pricing in Commodity Exports from Ghana. R4D-IFF Working Paper Series, R4D-IFF-WP03-2019. New version (June 2020) – Download here.

Marur, S. (2019). Mirror-Trade Statistics: Lessons and Limitations in Reflecting Trade Misinvoicing. R4D-IFF Working Paper Series, R4D-IFF-WP04-2019. Download here.

Atupare Atudiwe, P., & Kpebu, M. (2019). Transfer Pricing (TP) Rules, Procedures, and Documentations: A perspective on Ghana. R4D-IFF Working Paper Series, R4D-IFF-WP05-2019. Preliminary draft.

Norasing, N., Musselli, I., & Bürgi Bonanomi, E. (2019). Transfer Mispricing Laws in Context: The case of Lao PDR . R4D-IFF Working Paper Series, R4D-IFF-WP06-2019. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2019). Curbing Illicit Financial Flows in Commodity Trading: Tax Transparency. R4D-IFF Working Paper Series, R4D-IFF-WP07-2019. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2019). Commodity Trade Mispricing: Mapping Regulatory Drivers, Enablers, and Responses. Download here.

Brugger, F., Engebretsen, R. (2019). Value Chain Risk Maps. Download here.

Musselli, I. (2019). Curbing Commodity Trade Mispricing: Simplified Methods in Host Countries. R4D-IFF Working Paper Series, R4D-IFF-WP08-2019. Download here.


Musselli, I. (2020). Regulatory Enablers of Profit Shifting. R4D-IFF Working Paper Series, R4D-IFF-WP01-2020. Download here.

Rojas, A. (2020). Exporting Peruvian Copper Concentrate: An analysis of the price mechanisms and market practices in the export of Peruvian copper. R4D-IFF Working Paper Series, R4D-IFF-WP02-2020. Download here.

Enger, K., Wolters, F. and Wong, A. (2020). The Nuclei of the Global IFF Network: The role of global commodity trading hubs in defining the global patterns of Illicit Financial Flows. R4D-IFF Working Paper Series, R4D-IFF-WP03-2020. Download here.

Redonda, A., Calvo, F., Carbonnier, G., Mehrotra, R., Mosquera Valderrama, I., Koopman, R. (2020). Policy Brief: Trade Implications of Tax Expenditures. T-20 Saudi Arabia Task Force 1: Trade, Investment and Growth. Download here.