Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?

Abstract The article is a comment to Conceptualising the behaviour of MNEs, Tax Authorities and Tax Consultants in respect of transfer pricing practices. A three-layer analysis, by Wealth, Smulders, and Mpofu ( https://doi.org/10.1515/ael-2022-0036 ). The latter deals with transfer pricing but in the African perspective while the most part of articles frequently analyze the issue from the point of view of most developed and OECD (Organisation for Economic Co-operation and Development) countries. The paper focuses on the qualities of the commented article and proposes a resume on the state of art of the complex recent reforms of transfer pricing rules disposed by the OECD.