Reforms to improve taxation of multinational enterprises in Africa

This policy brief analyses the problems facing Africa related to ‘base erosion and profit shifting’ by multinational corporations.2 It builds on the Report of the High Level Panel on Illicit Financial Flows (IFFs)  from Africa (African Union and Economic Commission for Africa, 2015) to look beyond that Report’s analysis of how base erosion and profit shifting (BEPS) are carried out in Africa, into specific policies that can be used to prevent such flows.