00968nam a22001097a 4500100001200000245007100012260005900083300000900142520053300151650005800684856011600742  aDalberg  aDomestic Resource Mobilization In West Africa: Missed Oppotunities  aSenegalbOpen Society Initiative for West Africac2015  a69p.  aTransfer 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.  aTax, Transfer Mispricing, Capital Flight, West Africa  uiffoadatabase.trustafrica.org/iff/http___www.osiwa.org_wp-content_uploads_2015_05_domestic-resource-english.pdf