is indeed the term you're looking for (development and maintenance of a systematic reinvoicing methodology)
One of the many references (via www.google.com) explains it a bit more clearly:
What is reinvoicing?
Reinvoicing is the establishment of an offshore corporation to act as an intermediary between a supplier of goods or services and customers or clients. The intermediary, for example, pays the supplier $1,000.00 U.S. for the product and sells it to the ultimate buyer for $1,500.00 U.S.. The profit that is retained offshore, which is the result of the reinvoicing transaction, is $500.00 U.S..
It should be noted that reinvoicing can be utilized by importers, exporters and consultants. Reinvoicing can be applied to all manner of goods and services from a to z, including agriculture and manufacturing.
What would be an example of reinvoicing?
An export corporation sells $2,000,000.00 U.S. of exports to Germany normally every year. Assuming costs of goods sold and operating expenses are $1,200,000.00 U.S. the export corporation earns $800,000.00 U.S. on its sales before taxes. Taxes will average about $320,000.00 U.S. thus reducing net profits to $480,000.00 U.S..
The exporter establishes an offshore company to act as intermediary, which is managed by BMS. The export corporation sells its products to the offshore company on paper for $1,400,000.00 U.S.. The offshore company in turn sells the goods to the German client for $2,000,000.00 U.S. and earns a profit of $600,000.00 U.S. which is tax free because the offshore company has been established in a zero-tax jurisdiction.
The exporter will now pay taxes on only $200,000.00 U.S. ($1,400,000.00 U.S. gross sales less cost of goods sold to the intermediary) as opposed to $800,000.00 U.S., if no reinvoicing structure had been created, thus reducing his taxes by 75% ($240,000.00 U.S.).
The $600,000.00 U.S. tax-free income, in the example, is then deposited in a bank account or other investment instrument in London, Nassau, Panama or elsewhere, according to the wishes of the exporter. The account is under the control of the exporter. In reverse, an importer could form an offshore company for the purpose of goods purchasing which would be reinvoiced to the importer at a higher price. The increased cost of the goods on paper would lower the onshore profit and therefore taxes.
A French reference ('refacturation' via -again- google) returns:
Refacturation (Revendeur de services interurbains)
MDR facilite la tâche des revendeurs de services interurbains en offrant un Service de gestion de refacturation, un des nombreux services offerts par le Centre de services applicatifs aux entreprises. Grâce à ce service, le format des enregistrements d'appels est modifié conformément à vos activités de facturation. Les factures peuvent être envoyées par la poste ou par courrier électronique ou encore être affichées sur Internet. Cette facturation claire et précise contribue à promouvoir votre image professionnelle auprès de vos clients.