Today, the AfCFTA is at the centre of interest among politicians, economists, lawyers, etc., who discuss its plausible outcomes. A successful AfCFTA will greatly change the overall socio-economic situation in Africa through the liberalisation of internal trade. Be that as it may, the AfCFTA can also be viewed from other angles, such as its potential impact on harmful tax competition in Africa. Unlike the European Union, whose success in the single market is due to several factors, including effective regulation of harmful tax competition, this area is still uncharted territory for Africa. There is, therefore, a high risk that a successful AfCFTA will encourage companies to locate in countries with favourable taxation, as businesses will be able to trade across the African continent. As a result, a successful AfCFTA in terms of trade liberalisation risks, on the other hand, to exacerbate harmful tax practices that erode the sovereigns’ tax bases. This chapter shows that a successful AfCFTA carries the risk that multinational companies will shift their profits and relocate in order to minimise the tax payable. To prevent this, this chapter proposes the adoption of an Additional Protocol based on Article 8(3) of the AfCFTA Agreement.