Africa Regional Newsletter

Benin: Transfer pricing - Requirements and documentation in Benin

Egypt: VAT Update - Contracting & Construction at 14%

Ghana: Update on VAT reforms

Ivory Coast: Transfer pricing - Changes in mechanisms to combat tax evasion in Ivory Coast

Kenya: The Changing Face of Tax Losses in Kenya

Mauritius: Transfer Pricing - What Tax Payers Need to Know Post the Finance Act 2025

Nigeria: Demystifying the controlled foreign company (CFC) and top-up tax rules under the nigerian tax act 2025

Senegal: Transfer pricing - Overview of documentation and reporting requirements in Senegal

South Africa: Section 8G - Punitive Rules and Targeted Reform

Togo: VAT - reforms that are costly for business

Cote d'Ivoire: Property Tax and Enhanced Digitization: Recent Changes in Ivorian Tax Law

Egypt: Egypt Announces New Incentives for MSMEs

Ghana: Amendment to Existing Tax Policies

Guinea: Evolution of the Guinean Tax System: Reforms and Implications

Kenya: Navigating Value Added Tax (VAT) On Repossessed Goods: A Growing Challenge in Kenya’s Credit Market

Mauritius: Mauritius Budget 2025-2026: Key Tax Reforms to Watch

Nigeria: Regulatory Shifts in Nigerian Tax Administration

Senegal: Special Depreciation Regimes in the Extractive Sector in Senegal

South Africa: The South African Digital Nomad Visa: A Tax Trap for the Unwary

Ghana: Appointment of a New Commissioner General
Kenya: Significant Economic Presence Tax: Kenya’s Digital Tax Revolution
Mauritius: Clarifying Partial Exemption on Interest: Supreme Court of Mauritius Rules in Favor of Alteo Energy Ltd
Nigeria: Nigeria’s Guidelines on Advance Pricing Agreements: Enhancing Tax Certainty or Multinationals
Senegal: Overview of the main tax measures of the 2025 Finance Act
South Africa: The Ku-waiting is over: Far-reaching changes to the South Africa-Kuwait Tax Treaty
Benin: Exchange Control Insights
Côte d'Ivoire: Exchange Control Insights
Ghana: Exchange Control Insights
Kenya: Exchange Control Insights
Liberia: Exchange Control Insights
Nigeria: Exchange Control Insights
Senegal: Exchange Control Insights
Sierra Leone: Exchange Control Insights
South Africa: Exchange Control Insights
Togo: Exchange Control Insights
Zimbabwe: Exchange Control Insights

Cote d'Ivoire: 2025 Tax Appendix: Key Directions to Strengthen the Ivorian Economy

Egypt: Updated Summary of Transfer Pricing in Egypt

Ghana: Implementation of Electronic Invoicing of Value Added Tax - Phase Two

Kenya: Good Corporate Governance in the Kenyan Context

Mauritius: Structuring of Investment Funds in Mauritius: Taxation of Limited Partnerships

Nigeria: Navigating the Future: Key Tax Reforms in Nigeria for 2024 and Beyond

Senegal: The specificities of VAT on digital services in Senegal

South Africa: Unravelling Tax Deductibility: The Transition from PN31 to Section 11G

Togo: What Future for Taxation of Foreign Service Provision in Togo?

Benin:  Recent Developments in Benin's Tax Legislation

Cote d'Ivoire:  Challenges faced in Cote d’Ivoire due to the introduction of Base Erosion and Profit Shifting (BEPS)

Ghana: Recent Tax Development in Ghana

Guinea:  Changes in the Guinea Tax System

Kenya:  The EU-Kenya Economic Partnership Agreement

Mauritius:  Corporate Climate Responsibility Levy (CCR Levy)

Nigeria:  Nigeria’s Temporary Tax Concessions and Proposed Tax Revenue Sources

Senegal:  Major changes introduced in the Senegalese CGI by the Initial Finance Act (LFI) for 2024

South Africa: The Interaction between Section 7C and the Transfer Pricing Rules

Ghana: Implementation of Electronic VAT Invoicing System

Kenya: Taxation of Software

Mauritius: Taxation of Individuals under the Remittance Rules

Nigeria: Considerations from Nigeria’s Tax Reform Efforts

Senegal: The Innovations of Law No. 2023-15 of 20 August 2023 on the Senegalese Environmental Code

South Africa: An Overview of the Construction Permanent Establishment

Ghana: Suspension of VAT on Electricity Tariff 

Kenya: Evolving Tax Landscape for PE and VC Funds

Mauritius: Transfer Pricing in Mauritius

Nigeria: Nigerian Tax Updates

Senegal: The Concept of PE in Senegal's Extractive Sector

South Africa: Practice Note 31 – still of interest… for now

Zambia: Expanding on Zambian Tax Updates

Zimbabwe: Intensifying Domestic Resource Mobilisation

Angola: VAT Amendments and Special Contribution for Foreign Exchange Operations

Ghana: Amendments to Tax Laws in Ghana

Kenya: Exploring the Tax Changes for Permanent Establishments in Kenya

Nigeria: Notable Points in the Nigerian Tax Environment and the 2024 Outlook

Senegal: Transfer Pricing in Senegal: the content of the Transfer Pricing documentation has finally been regulated and clarified

South Africa: Beneficial ownership – not far away (for some) and here to stay (for all)

Zambia: Zambia 2024 Tax Changes

Zimbabwe: Zimbabwe tax measures for 2024- Domestic resource mobilization through tax

Angola: Angola tax measures for 2024

Kenya: Corporate tax residency in Kenya

Mauritius: Taxation of interest from collective investment scheme/Closed-end fund

Nigeria: VAT privileges for diplomatic mission and international organisations

Senegal: Arm´s length principle in Transfer Pricing

South Africa: The coronation judgment and foreign business establishments

• Angola – Vieira de Almeida (VdA)
• Kenya – Viva Africa Consulting LLP
• Mauritius – WTS Tax Consulting (Mauritius) Ltd.
• Nigeria - WTS Blackwoodstone
• Senegal - FACE Africa Tax & Legal
• South Africa - WTS Renmere

• Ghana: Recent developments in tax
• Kenya: Recent developments in value added tax (VAT) on exported taxable services in Kenya
• Mozambique: Key topics for investing in Mozambique
• Nigeria: Recent key developments in Nigeria
• Senegal: The fight against tax evasion & avoidance
• South Africa: Cross border streaming transactions