Tax evasion

===PSI agencies===
[[Pre-shipment inspection|Pre-shipment inspection agencies]] like [[SGS S.A.|Société Générale De Surveillance S. A.]] and its subsidiary Cotecna are in business to prevent evasion of [[customs duty]] through [[structuring|under-invoicing]] and misdeclaration.

However, PSI agencies have cooperated with importers in evading customs duties. Bangladeshi authorities found Cotecna guilty of complicity with importers for evasion of customs duties on a huge scale.<ref>{{cite web|url=http://www.newagebd.com/2007/sep/14/front.html#21 |date=14 September 2007 |work=New Age |publisher=Media New Age Ltd|location = Dhaka |url-status=dead |archive-url= https://web.archive.org/web/20101120114802/http://www.newagebd.com/2007/sep/14/front.html |archive-date=November 20, 2010 |title =  NBR showcauses Cotecna on car import scam}}</ref> In August 2005, Bangladesh had hired four PSI companies – Cotecna Inspection SA, SGS (Bangladesh) Limited, [[Bureau Veritas|Bureau Veritas BIVAC (Bangladesh) Limited]] and [[Intertek|INtertek Testing Limited]] – for three years to certify price, quality and quantity of imported goods. In March 2008, the Bangladeshi National Board of Revenue cancelled Cotecna's certificate for serious irregularities, while importers' complaints about the other three PSI companies mounted. Bangladesh planned to have its customs department train its officials in "[[Customs valuation|WTO valuation]], trade policy, [[ASYCUDA]] system, risk management" to take over the inspections.<ref name="BN">{{cite news|date=3 May 2008|title=PSI system likely to continue|work=Bangladesh News|url=http://www.independent-bangladesh.com/200805034959/country/psi-system-likely-to-continue.html|url-status=dead|access-date=3 January 2015|archive-url=https://web.archive.org/web/20080511223840/http://www.independent-bangladesh.com/200805034959/country/psi-system-likely-to-continue.html|archive-date=May 11, 2008}}</ref>

Cotecna was also found to have bribed Pakistan's prime minister [[Benazir Bhutto]] to secure a PSI contract by Pakistani importers. She and her husband were sentenced both in Pakistan and Switzerland.<ref>{{cite news |newspaper=New York Times |date=6 August 2003 |title=Pakistan: Bhutto Sentenced In Switzerland |url=https://www.nytimes.com/2003/08/06/world/world-briefing-asia-pakistan-bhutto-sentenced-in-switzerland.html |first=Alison |last=Langley}}</ref>