In its primary form, TBML revolves around invoice fraud and the associated manipulation of supporting documents. “Anything that can be priced can be mispriced.” To move money out of a country, fraudsters import goods at overvalued prices or export goods at undervalued prices; to move money into a country, fraudsters import goods at undervalued prices or export goods at overvalued prices. Other common forms of invoice fraud include multiple invoicing and falsely described goods. The sheer volume of international trade often masks TBML. Detection and enforcement are challenges. There are multiple variations of TBML and value transfer and they are often used in conjunction with other money laundering techniques.