Autor:
Hanni, Michael
Podestá, Andrea
This study examines the underinvoicing of exports of copper concentrates and refined copper cathodes from Chile and Peru. A novel methodology, which takes the industry’s standard contractual terms and insurance and freight costs into account, is used to reveal the existence of below-market unit p...
Enlace original:
https://repositorio.cepal.org/handle/11362/44716
Hanni, Michael
,
Podestá, Andrea
,
Trade misinvoicing in copper products: a case study of Chile and Peru