Vol. 1 No. 1 (2026)

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Corporate Taxation and Governance: Transfer Pricing, Base Erosion, and African Revenue Loss: Institutional Dimensions and Reform Pathways

Abraham Kuol Nyuon, Associate Professor of Politics, Peace, and Security
DOI: 10.5281/zenodo.19548767
Published: August 4, 2026

Abstract

This article examines Corporate Taxation and Governance: Transfer Pricing, Base Erosion, and African Revenue Loss: Institutional Dimensions and Reform Pathways with a focused emphasis on Libya within the field of Political Science. It is structured as a comparative study that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.

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How to Cite

Abraham Kuol Nyuon (2026). Corporate Taxation and Governance: Transfer Pricing, Base Erosion, and African Revenue Loss: Institutional Dimensions and Reform Pathways. African Legislative Studies (Political Science focus), Vol. 1 No. 1 (2026). https://doi.org/10.5281/zenodo.19548767
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Keywords

Governance Transfer PricingTransfer Pricing BasePricing Base ErosionAfrican Revenue LossRevenue Loss InstitutionalLoss Institutional Dimensions

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Vol. 1 No. 1 (2026)
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African Legislative Studies (Political Science focus)

References

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