Enhancing the effectiveness of transfer pricing regulation enforcement in reducing Base Erosion and Profit Shifting in African countries. A scoping review

Abstract

a National University of Science and Technology, Zimbabwe, Lecturer Department of Accounting, Orcid ID 0000-0002-6309-1697. favourate.sebele@nust.ac.zw b University of Namibia, Senior Lecturer , Department of Tax and Auditing, School of Accounting. Orcid ID 0000-0002-8888-7798. emashiri@unam.na c National University of Science and Technology, Zimbabwe, Lecturer Department of Accounting, siboniso.warima@nust.ac.zw