Abstract
This paper examines the investments made by China in key African countries and analyses the effects of such investment on the tax base of such African countries. The aim of this analysis is to determine whether the costs of such investment are commensurate to the benefits derived, or to be derived, from the investment. This paper will further consider whether the relevant African countries have implemented measures by which to protect their tax bases and also how effective these measures are. The risks identified in this study will be evaluated against the actual or potential benefits arising from China’s investment in Africa. This paper concludes by recommending how African countries may better protect their tax bases and in so doing, benefit fully and responsibly from China’s interest in Africa.
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