Abusive transfer pricing – in which legally related entities misprice goods or services – accounts for roughly 60% of the continent’s illicit capital flight, according to the United Nations Economic Commission for Africa. A recent report by Dalberg Global Development Advisors and the Open Society Initiative for West Africa estimates that from 2012 to 2018, ECOWAS governments could have raised up to $56 billion dollars in tax revenue, if they had put in place effective transfer-pricing regimes.