| 000 -LEADER | |
|---|---|
| fixed length control field | 01012nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Dalberg |
| 245 ## - TITLE STATEMENT | |
| Title | Domestic Resource Mobilization In West Africa: Missed Oppotunities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Senegal |
| Name of publisher | Open Society Initiative for West Africa |
| Year of publication | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 69p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax, Transfer Mispricing, Capital Flight, West Africa |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/http___www.osiwa.org_wp-content_uploads_2015_05_domestic-resource-english.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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