Domestic Resource Mobilization In West Africa: Missed Oppotunities
- Senegal Open Society Initiative for West Africa 2015
- 69p.
Transfer mispricing occurs when multinational companies take advantage of their organisational structure to shift profit out of higher-tax jurisdiction to lower-tax jurisdiction, primarily by means of under-invoicing or over-invoicing. Unlike abusive transfer pricing which erodes the tax base as a result of fraudulent manipulation of prices of intragroup transactions, tax incentives grant targeted tax deductions, credits, exclusions or exemptions to specific tax payer groups, investment expenditures, or investment returns.
Tax, Transfer Mispricing, Capital Flight, West Africa
