{"id":"https://openalex.org/W7127863533","doi":null,"title":"Navigating Base Erosion And Profit Shifting Between China And Africa: Regulatory Hurdles And The Promise Of AI-Driven Tax Enforcement","display_name":"Navigating Base Erosion And Profit Shifting Between China And Africa: Regulatory Hurdles And The Promise Of AI-Driven Tax Enforcement","publication_year":2025,"publication_date":"2025-08-20","ids":{"openalex":"https://openalex.org/W7127863533"},"language":"en","primary_location":{"id":"pmh:oai:dergipark.org.tr:article/1769166","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/en/pub/joeep/article/1769166","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5121066676","display_name":"Klemens Katterbauer","orcid":"https://orcid.org/0000-0001-5513-4418","observed_orcids":["https://orcid.org/0000-0001-5513-4418"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Katterbauer, Klemens","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5064143318","display_name":"Hassan Syed","orcid":"https://orcid.org/0000-0003-2114-2473","observed_orcids":["https://orcid.org/0000-0003-2114-2473"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Syed, Hassan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067610424","display_name":"Berna Ak Bing\u00fcl","orcid":"https://orcid.org/0000-0002-2813-2780","observed_orcids":["https://orcid.org/0000-0002-2813-2780"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ak Bing\u00fcl, Berna","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5050145882","display_name":"Sema Y\u0131lmaz Gen\u00e7","orcid":"https://orcid.org/0000-0002-3138-1622","observed_orcids":["https://orcid.org/0000-0002-3138-1622"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Y\u0131lmaz, Sema","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5214999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5214999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.4399000108242035,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.020400000736117363,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.9860000014305115},{"id":"https://openalex.org/keywords/international-tax-avoidance","display_name":"international tax avoidance","score":0.4779999852180481},{"id":"https://openalex.org/keywords/tax-regulation","display_name":"tax regulation","score":0.5230000019073486},{"id":"https://openalex.org/keywords/digital-economy-taxation","display_name":"digital economy taxation","score":0.6460000276565552},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.3580000102519989}],"concepts":[{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.7146999835968018},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.6657999753952026},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6484000086784363},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.5806999802589417},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.476500004529953},{"id":"https://openalex.org/C42058472","wikidata":"https://www.wikidata.org/wiki/Q810214","display_name":"Base (topology)","level":2,"score":0.38519999384880066},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.375},{"id":"https://openalex.org/C123157820","wikidata":"https://www.wikidata.org/wiki/Q80026","display_name":"Erosion","level":2,"score":0.3668000102043152},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.34040001034736633},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.29580000042915344},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.27959999442100525},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.2736999988555908},{"id":"https://openalex.org/C111424310","wikidata":"https://www.wikidata.org/wiki/Q5282669","display_name":"Dispose pattern","level":2,"score":0.2728999853134155},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.2583000063896179},{"id":"https://openalex.org/C4554734","wikidata":"https://www.wikidata.org/wiki/Q593744","display_name":"Knowledge base","level":2,"score":0.2574000060558319},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.2547000050544739}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:dergipark.org.tr:article/1769166","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/en/pub/joeep/article/1769166","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7127825309","https://openalex.org/W7219270975","https://openalex.org/W7064429953","https://openalex.org/W7155539654","https://openalex.org/W2581982288","https://openalex.org/W7202177545","https://openalex.org/W6885134749","https://openalex.org/W7127769855","https://openalex.org/W6946370490","https://openalex.org/W2944961720"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-02-06T00:00:00"}
