In the wake of the COVID-19 pandemic, Kenya has had several legislative developments geared at improving if not maintaining, the stability of the fiscal economy. 

Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland, France, Spain, the Netherlands and Italy.

Ghana passes the Revenue Administration (Amendment) Act which focuses on the establishment of an Independent Tax Appeals Board and other related matters.