文章基本信息

标题：Transfer Pricing-Based Money Laundering in Barter Trade
本地全文：下载
作者：Dexiang Mei , Xiaojun Li
期刊名称：Modern Economy
印刷版ISSN：2152-7245
电子版ISSN：2152-7261
出版年度：2015
卷号：06
期号：06
页码：747-754
DOI：10.4236/me.2015.66071
语种：English
出版社：Scientific Research Publishing
摘要：Barter trade attracts money launderers by its flexible contract, payment term of reciprocal letters of credit, and convenient capital flight and tax evasion. As far as fair value and invoiced value of the transacted goods are concerned, transfer price-based money laundering in barter trade is done by the means of deflated import-inflated export, inflated import-deflated export, deflated import-deflated export, and inflated import-inflated export, where the money laundered can be measured by capital flight, income tax evasion, import duty evasion, and VAT refund evasion in each case. So we should reinforce transaction supervision, promote intelligence exchange, perfect relative regulations, and improve anti-money laundering awareness and capabilities.
关键词：Barter Trade; Transfer Pricing; Money Laundering; Anti-Money Laundering