Boriana Yontcheva, Dan Devlin, Hilary Devine, Sebastian Beer, and Irena Jankulov Suljagic
the Platform for Collaboration on Tax has highlighted where protections could be strengthened. Linking tax policy changes to similar policy actions elsewhere can help promote change, strengthening the benefits of the region acting together. Countries will also need to engage closely with international efforts to reform corporate income taxation, which can have implications for how miningMNEprofits are taxed.
Many SSA countries have already taken steps to address vulnerabilities to profit-shifting in the mining sector. As examples, Sierra Leone’s new fiscal