Base Erosion and Profit Shifting in Continental Africa and Beyond, a Comparative Analysis

Base erosion and profit shifting is a result of our increasingly globalized world. What began as large and innovative firms pursuing new markets beyond their home country’s shores, became an extremely effective means to minimize their corporate income tax burden. As the practice of profit shifting has grown in popularity among large multinational firms, so has the desire to understand the effects the practice has on all parties involved. The purpose of this thesis is to determine and understand the relationship between base erosion and profit shifting, country level corruption, and the fragility of independent states, and the effects it has on them.https://digitalworks.union.edu/eco499p_2021/1014/thumbnail.jp