This report by Economic Commission for Africa explains that base erosion and profit shifting should be considered as part of the broad agenda to curtail illicit financial flows. Owing to the lack of data and transparency in reporting by multinational enterprises, the exact scale of corporate tax avoidance in Africa remains difficult to establish. Three case studies of African countries: Cameroon, South Africa and United Republic of Tanzania are set out in the report to gauge the impact of base erosion and profit shifting on their economies, the measures that they have in place to curtail base erosion and profit shifting and to what extent they have adopted any of the Organisation for Economic Co-operation and Development base erosion and profit shifting measures that are of priority to them.
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