over-invoicing

over-invoicing
   the payment of money additional to the agreed price in a place selected by the recipient
   In markets where corruption is rife and taxation heavy, a customer may ask a foreign supplier to inflate the price of imports, with the difference being paid as a bribe or as a return of the excess in another country.
   See also under-invoicing.

How not to say what you mean: A dictionary of euphemisms. . 2014.

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