... misinvoicing. Second, more effort is needed in ensuring systematic and transparent reporting of international trade transactions. To fight trade misinvoicing, transparency in international trade is key, through coordinated enforcement of reporting rules. Originality/value Previous studies analyzed...

...Haemala Thanasegaran; Bala Shanmugam Purpose The purpose of this paper is to highlight the dangers posed by money‐laundering activities undertaken by criminals through the international trade mechanism, from the Malaysian perspective. Design/methodology/approach This is to be achieved...