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  <leader>00689nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Dalberg,M. F.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Curbing Transfer Mispricing: A Regional Approach</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Senegal</subfield>
    <subfield code="b">Open Society Initiative For West Africa</subfield>
    <subfield code="c">2015</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">5p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">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.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax, Transfer Mispricing</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">iffoadatabase.trustafrica.org/iff/curbing_transfer_mispricing.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">520</subfield>
    <subfield code="d">520</subfield>
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