TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DOUBLE INVOICING [1 record]

Record 1 2003-06-19

English

Subject field(s)
  • Financial Accounting
CONT

Once a trafficking organization controls corporate entities in different jurisdictions, it can employ a technique known as double invoicing. Under this scheme, the domestic company orders goods from the offshore corporation at inflated prices. The difference between the inflated price and the real value is deposited into an offshore account ...

French

Domaine(s)
  • Comptabilité générale

Spanish

Campo(s) temático(s)
  • Contabilidad general
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