Hear hear.  Ed - can you recommend best practice legal clauses/provisions against transfer pricing?

Thanks Jeremy. No immediate recommendations, but have just seen the following publication recommended online http://bit.ly/LKrfvR -- "Tax-motivated illicit financial flows - a guide for development practitioners"... hope that helps?

Great thanks Ed - hadn't seen and these are very helpful!

Ed Harris thanks for sympathizing with the vulnerable majority poor on the African continent and calling for their rescue.

Fairer deals for the African Continent and the African communities directly affected by the ongoing foreign exploitation of their natural heritage of non-renewable mineral resources could only be achieved if measures would be put in place to ensure all forms of profits realized in the course of foreign appraisal, development, extraction and sales of mineral rights and/or products on the African continent are charged the taxes deserved for the African Governments and the communities directly affected.

Such taxes would include capital gain taxes on the profits realized from provision of services and supplies, and sales of mineral products and/or mineral rights.

The Continent and its communities directly affected are not earning as much as they deserved because the main profits generated from provision of services and supplies, and sales of mineral rights are often tax exempted in many African countries, where it is the only minor and unreliable profits generated from sale of mineral products (after all costs recovery) are charged capital gain taxes for the Continent.