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This study sheds light on the private investment funds that legally extort vital financial resources for the development of African countries. Despite the wear and tear of time for certain statistics, the "Vulture Funds" phenomenon under study is regaining all its credentials with the return in force of the financial and tax scandals revealed, in particular by the Panama Papers, this analysis remains relevant. It has the advantage of improving the body of knowledge on the phenomenon, very little known to the scientific world and the general public, "Vulture Funds" and their odious practices, while opening the debate on possible solutions, given that the revelations of the "Panama Papers" demonstrate that the fight against tax havens and the establishment of fiscal transparency have had, to date, only a limited effect. This is obviously in line with the issues of tax evasion and other capital flight in Africa.