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The Phenomenon of Trade Mispricing

其他書名	Untying the Knot for a Legal Analysis
出版	McGill University Libraries, 2014
URL	http://books.google.com.hk/books?id=BkJ9oAEACAAJ&hl=&source=gbs_api

註釋"This thesis evaluates the phenomenon of trade mispricing from a criminal law perspective. In particular, this research explores trade mispricing as a business practice performed within the international exchange of goods and services. The main contribution is to understand whether trade mispricing is a plausible phenomenon in the world of business; then, to discover whether it has been legally categorized incorrectly, that is, whether trade mispricing could involve criminal conduct and, consequently, a need for a different approach to propose an effective solution to deter this practice. The thesis proposes the analysis of hypothetical scenarios to illustrate how trade mispricing can be carried out and to discuss whether it can be conceptualized as a crime. The evaluation will, first, involve reviewing the previous academic work on the topic to assess the conceptualization of the phenomenon. Then, the thesis will explain how trade mispricing can hypothetically be done.