Navigating Base Erosion And Profit Shifting Between China And Africa: Regulatory Hurdles And The Promise Of AI-Driven Tax Enforcement

Authors : Klemens Katterbauer, Hassan Syed, Berna Ak Bingül, Sema Yılmaz

Pages : 323-329

View : 61 | Download : 196

Publication Date : 2025-12-19

Article Type : Research Paper

Abstract :This paper examines financial interactions between China and African states, focusing on legal vulnerabilities linked to Base Erosion and Profit Shifting (BEPS). It analyzes challenges such as weak tax administration, limited digital infrastructure, and global tax norms favoring developed economies. The study assesses how trade, investment, and financing mechanisms—like concessional loans, PPPs, and SEZs—affect BEPS risks, alongside the role of bilateral treaties and tax agreements. It also explores AI-driven tools for tax enforcement, highlighting their potential for real-time monitoring and compliance, while noting concerns about data privacy and governance. The paper underscores the need for coordinated legal reform, capacity building, and ethical technology adoption to strengthen fiscal sovereignty and equitable development.
Keywords : Erozyon, Kar Aktarımı, Düzenleyici Engeller, Yapay Zeka

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