UNCTAD Research Paper No. 57 Downloads Statistical methodology to estimate BEPS-related financial flows or tax-related illicit financial flows channelled via phantom trade (UNCTAD/SER.RP/2020/16) 23 Dec 2020 English Sign up for our Insights newsletter. Get trusted intelligence on global trade, the economy and development in your inbox. Subscribe RelatedTopicStatistics and dataProgramIllicit Financial FlowsSeriesResearch Papers KeywordsIllicit financial flowsTaxation