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

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.