As part of SDG 161 on the rule of law, Target 16.42 aims to “significantly reduce illicit financial and arms flows, strengthen the recovery and return of stolen assets and combat all forms of organized crime” by 2030. This policy brief argues that tax avoidance under existing international tax rules gives rise to IFFs and is hindering the sustainable development of African countries. Multinational enterprises that conduct business in Africa but are headquartered in member countries of the Organisation for Economic Co-operation and Development (OECD), such as Canada, are reputed to engage in large-scale BEPS activities. These BEPS activities occur as a result of the current global tax system, adjudged by many to be inadequate for modern businesses and the fair distribution of global income. This policy brief joins the growing calls for a new international tax system that aligns taxable profit with the jurisdiction in which the economic activities occurred and the value was created. The argument is that this system will lead to a fairer distribution of global income, providing African countries with the revenue needed to achieve the SDGs.