Foreign companies, including transnational corporations (TNCs), have shown disloyalty toward their hosts in sub-Saharan Africa by, among other things, scaling back strategic expansion plans, closing operations, and shifting income-generating activities to different countries. Therefore, the...

Introduction -- Profit shifting and tax base erosion in 21th century -- Methodological approaches of the measurement of profit shifting and tax base erosion -- Economic analysis from the macro perspective -- Economic analysis from the micro perspective -- Economic policy in relation with fair...