Curbing Transfer Mispricing: A Regional Approach Dalberg,M. F. Tax, Transfer Mispricing A recent study by Dalberg, commissioned by the Open Society Initiative for West Africa, estimates that West African states lost roughly US $3 billion in tax revenues in 2011 due to transfer mispricing. Dalberg projects these losses will reach US $14 billion in 2018 if current trends continue. Senegal Open Society Initiative For West Africa 2015 2015 Text 5p. iffoadatabase.trustafrica.org/iff/curbing_transfer_mispricing.pdf