This report is a follow-up to the High Level Panel on Illicit Financial Flows from Africa, commissioned by the African Union and the Economic Commission for Africa. Based on case studies conducted in four different countries namely Democratic Republic of Congo, South Africa, Tanzania and Zambia, the report demonstrates the level of vulnerability of the mining sector in Africa to sophisticated cross-border corporate practices which erode the tax base of its countries. The report adopts a policy-oriented approach, systematically examining risk points of illicit financial leakages along the mineral value chain.
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