Africa Tax in Brief
ANGOLA: Budget Law, 2017 details published
In terms of the Budget Law, 2017 the 10% withholding tax on technical services and management fees paid to non-residents for the provision of foreign technical assistance or management services (Contribuição Especial sobre as Operações Cambiais de Invisíveis Correntes), which was introduced by Law No. 3/15 of 9 April 2015 and regulated by Presidential Legislative Decree No. 2/15 of 29 June 2015, continues to apply.
BURUNDI: Finance Law, 2017 details published
GABON: Clarification on implementation of national solidarity sales tax under Finance Act, 2017
The following changes were agreed to on 28 February 2017 with respect to the implementation of the national solidarity sales tax (contribution spéciale de solidarité or “CSS”) under Finance Act, 2017:
GHANA: Budget for 2017
LIBERIA: Ease of doing business reforms proposed
MALI: Draft decree amending General Tax Code adopted
NAMIBIA: Inland Revenue Department no longer accepting cheque payments
NIGERIA: NSITF and NECA agree the basis for employee compensation contributions
NIGERIA: Amendments to Stamp Duty Act proposed
RWANDA: Requirements for VAT exemption order issued
SEYCHELLES: Progressive income tax implementation postponed
SOUTH SUDAN: Taxation Amendment Act, 2016 enacted
UGANDA: Introduction of digital tax stamps proposed
Sources include IBFD’s Tax Research Platform; http://www.allafrica.com; http://tax-news.com
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