@article{article_1769166, title={Navigating Base Erosion And Profit Shifting Between China And Africa: Regulatory Hurdles And The Promise Of AI-Driven Tax Enforcement}, journal={JOEEP: Journal of Emerging Economies and Policy}, volume={10}, pages={323–329}, year={2025}, author={Katterbauer, Klemens and Syed, Hassan and Ak Bingül, Berna and Yılmaz, Sema}, keywords={Erosion, Profit Shifting, Regulatory Hurdles, AI}, 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.}, number={2}, publisher={Seyfettin ERDOĞAN}