Africa

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30 Aug - Africa: Summary of tax developments (August 2021)

30 Aug - Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court)

20 Aug - Ghana: Tax provisions in 2021 mid-year budget review

18 Aug - South Africa: Fees imposed, foreign collective investment schemes

17 Aug - Nigeria: Update on petroleum industry legislation

16 Aug - Nigeria: Tax treatment of statutory levy to support research and development

9 Aug - Mauritius: Finance bill update

6 Aug - South Africa: Proposal to address tax avoidance on wealth transfers to certain trusts by individuals

5 Aug - South Africa: Proposed penalty regime, individual taxpayers not filing income tax returns

4 Aug - Mauritius: Income tax treaty with Lesotho

4 Aug - Nigeria: Oil and gas industry update

4 Aug - South Africa: Proposed amendment limiting loss carryforwards, implications for foreign tax credits

4 Aug - South Africa: Proposed extensions of tax incentives

30 Jul - South Africa: Proposal to expand application of the interest limitation rules

30 Jul - South Africa: Proposed changes to rules on utilisation of assessed losses

30 Jul - South Africa: Emergency tax and unemployment insurance relief for employers (COVID-19)

30 Jul - Mauritius: Extended deadline for FATCA and CRS reporting (COVID-19)

30 Jul - Africa: Summary of tax developments (July 2021)

23 Jul - Nigeria: Tax measures included in Petroleum Industry Bill, 2021

22 Jul - South Africa: Revised automotive investment scheme guidelines, cash grants for qualifying investments

19 Jul - Mauritius: Tax measures in Finance Bill 2021

13 Jul - Kenya: Tax measures enacted in Finance Act, 2021

13 Jul - Nigeria: Tax assessment upheld, retroactive reduction of “tax holiday” for petroleum companies (tribunal decision)

13 Jul - Seychelles: Tax amnesty available through December 2021 (COVID-19)

9 Jul - South Africa: Carbon tax for 2020 is due 29 July 2021

9 Jul - South Africa: New tax rules for expatriating individuals

1 Jul - Nigeria: Extended deadline for companies filing income tax returns, reconciling unused withholding tax credit notes

30 Jun - Africa: Summary of tax developments (June 2021)

28 Jun - Mauritius: Status of anti-money laundering, terrorism financing listing

25 Jun - Nigeria: Report on the pending petroleum industry bill

24 Jun - Nigeria: Guidelines for validating unused withholding tax credit notes

24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities

14 Jun - Mauritius: Tax measures in 2021-2022 budget

11 Jun - East Africa: 2021-2022 budgets (Kenya, Tanzania, Uganda)

10 Jun - Nigeria: Guidance for filing naira-denominated tax returns electronically

3 Jun - Nigeria: Individual income tax clarification

3 Jun - Nigeria: Taxpayers must file corporate income tax, VAT returns electronically

3 Jun - South Africa: Agent-principal relationships and VAT

26 May - South Africa: Documentation for interest-free or low-interest loans involving trusts

26 May - South Africa: Tax deferral when separate contracts address accrual of income and future expenditures

25 May - South Africa: Tax deduction for home office expenses, proposed revised guidance (COVID-19)

25 May - South Africa: Tax filing season for individual taxpayers (2021)

24 May - Tanzania: VAT and practical challenges associated with rebates, volume discounts

20 May - Kenya: Tax measures in Finance Bill, 2021

11 May - Nigeria: Tax collection agents reminded to remit taxes collected by deadline

4 May - Kenya: Marketing support services for non-resident entities, zero-rated for VAT purposes (tribunal decision)

30 Apr - Africa: Summary of tax developments (April 2021)

30 Apr - Nigeria: Guidelines for VAT on tolls, paid parking, parks and entertainment

28 Apr - Nigeria: Requirements for institutions and organisations under companies income tax schedule

28 Apr - Kenya: Application of commercial building allowance for years before 2010 (High Court decision)

27 Apr - Kenya: No withholding tax on payments to South African entity under income tax treaty

27 Apr - Nigeria: Extended deadline for companies to issue unallotted share capital

27 Apr - Nigeria: VAT treatment of services provided by financial institutions

26 Apr - Nigeria: Guidelines on the tax treatment of NGOs

22 Apr - Nigeria: 2021 budget and tax measures

21 Apr - Nigeria: Revised legislation governing banks and financial institutions

21 Apr - Ghana: Tax measures in 2021 budget

21 Apr - Mauritius: Amended pension measures, implications for non-citizen, non-tax resident employees

21 Apr - Uganda: Tax proposals in pending legislation

21 Apr - Kenya: Tax authority temporarily restrained from collecting minimum tax

16 Apr - Kenya: Private ruling allowing capital gains tax on sale of land revoked; corporation tax assessed

9 Apr - Kenya: Implementation of minimum tax

9 Apr - Zambia: Amendments to country-by-country reporting rules

2 Apr - Ethiopia: New commercial code

2 Apr - Nigeria: Automated tax system deployed

2 Apr - Nigeria: Designated offices for tax return filings by entities in free trade zones

1 Apr - Nigeria: Deadline extended for filing individual tax returns, Lagos State (COVID-19)

31 Mar - Kenya: Guidance on minimum tax

31 Mar - Nigeria: Corporate income tax, procedures for making payments in installments

30 Mar - Nigeria: Tax guide for 2021

23 Mar - Ghana: Tax provisions in 2021 budget

12 Mar - East Africa: Tax card for 2020-2021 (Kenya, Rwanda, Tanzania, Uganda)

12 Mar - Kenya: Bank service fees held exempt from VAT, excise tax (appellate tribunal decision)

9 Mar - South Africa: Penalty assessment on catch-up adjustments upheld

9 Mar - South Africa: Reminder for employers to submit employees’ annual tax reconciliations

5 Mar - Nigeria: Commentaries on companies regulations 2021

5 Mar - Nigeria: Hotel and restaurant consumption tax (Lagos State)

3 Mar - Botswana: Tax measures in 2021-2022 budget

26 Feb - South Africa: Tax provisions in budget 2021

26 Feb - South Africa: Carbon tax measures included in budget 2021

26 Feb - South Africa: Implications for tax incentives in budget 2021

15 Feb - Nigeria: Tax provisions in Finance Act, 2020

11 Feb - Mauritius: Protocol amending tax treaty with Eswatini (Swaziland)

10 Feb - Kenya: Guidelines clarifying application of the minimum tax

10 Feb - Rwanda: Transfer pricing rules

8 Feb - Nigeria: Investment tax credit, production-sharing contracts and oil prospecting license (appeals court decision)

4 Feb - Mauritius: Guidance on interest income and dividends subject to partial exemption

1 Feb - Nigeria: Extended deadline for 2020 PAYE tax returns, Lagos State (COVID-19)

27 Jan - Kenya: Digital services tax, first return and payment expected in February 2021

21 Jan - South Africa: VAT implication of employee secondments

21 Jan - Nigeria: Updated company registration portal

14 Jan - Nigeria: Petroleum investment allowance, disposal of assets used for petroleum operations (court decision)

13 Jan - Kenya: Tax measures and changes effective 1 January 2021

13 Jan - Nigeria: PAYE tax returns due 31 January 2021

13 Jan - Nigeria: Stamp tax on teller deposits, electronic transfers by banks

8 Jan - Nigeria: Sales in ordinary course of business exempt from withholding tax

4 Jan - Ghana: Changes to tax procedural and appellate processes

18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021

18 Dec - Kenya: Tax rates reduced in response to pandemic to be reinstated (COVID-19)

7 Dec - Nigeria: Relief from interest and penalties on outstanding taxes

4 Dec - Nigeria: Domiciliary accounts, unrestricted access to receipt of diaspora remittances

3 Dec - Nigeria: Six-year limitations period applies for tax audits, absent fraud or willful default or neglect

24 Nov - South Africa: Clarification of VAT apportionment calculations

23 Nov - Nigeria: Tax guide for 2020

23 Nov - Nigeria: Tax provisions in proposed Finance Bill 2020

17 Nov - Egypt: Summary of 2020 tax decrees and laws

13 Nov - Mauritius: Tax relief allows deferral of tax payments

11 Nov - Nigeria: Retirement savings account transfer system

10 Nov - South Africa: Proposal to amend VAT treatment of cross-border leases of ships, aircraft, rolling stock

9 Nov - Nigeria: Penalty and interest relief available to 31 December 2020 (COVID-19)

9 Nov - South Africa: VAT apportionment calculations for “mixed supplies” and dividends

20 Oct - South Africa: Proposal to revise foreign-earnings exemption for individuals working abroad

20 Oct - Nigeria: Tribunal holds commercial rent is subject to VAT; conflicting opinion

19 Oct - Nigeria: Highlights of 2021 budget proposals

15 Oct - South Africa: Proposed mining tax incentives deferred; tax treatment of mining rehabilitation vehicles

14 Oct - Mauritius: Tax regime for banks, conditions for reduced income tax rate of 5%

1 Oct - Zambia: Tax measures included in 2021 budget

30 Sep - Nigeria: Delegated tax collection authority held unconstitutional (Federal High Court)

29 Sep - Nigeria: FAQs under CRS-AEOI regime; reminder, extended deadline expires 30 September (COVID-19)

17 Sep - Nigeria: Requirement for mandatory registration by taxpayers

17 Sep - Nigeria: Tax deductibility of items claimed as business expenses (tribunal decision)

16 Sep - Nigeria: Rental income not subject to VAT (tribunal decision)

16 Sep - Mauritius: New pension regime effective September 2020

11 Sep - Mauritius: Tax measures in global business regime reforms, effective 1 July 2021

2 Sep - Kenya: Income tax treaty with Mauritius, ratification process completed

28 Aug - Nigeria: New corporate law allows for tax transparency at LLP level

28 Aug - South Africa: Income tax treatment of rental deposits

25 Aug - Nigeria: Court rejects 25% limit on certain retirement payments

17 Aug - South Africa: Proposed changes to doubtful debt allowance rules, lease receivables

13 Aug - Mauritius: Finance Bill 2020 enacted

13 Aug - South Africa: Proposed changes to tax-exemption rules for employer-provided scholarships, bursaries

11 Aug - South Africa: Proposed anti-avoidance rules, preference share funding structures

11 Aug - South Africa: Revised useful life of self-developed computer software

7 Aug - South Africa: Listing security on exchange outside South Africa, tax implications

7 Aug - South Africa: Proposed tax changes, assets acquired for debt

7 Aug - South Africa: Special economic zones, proposed alignment of sunset clauses

6 Aug - South Africa: Guidance for VAT ruling applications

6 Aug - South Africa: Proposed change to taxation of foreign dividends and gains by REITs

6 Aug - South Africa: Proposed changes to de-grouping rules

6 Aug - South Africa: Sunset clauses proposed for certain tax incentives

5 Aug - South Africa: Proposal to limit mining tax incentives to those owning mining rights

5 Aug - South Africa: Proposal would allow estimated assessment for certain taxpayer failures

4 Aug - Nigeria: Interest and penalties on tax audit liabilities, Delta State (COVID-19)

4 Aug - South Africa: Proposed changes to doubtful debt allowance provisions and lease receivables

4 Aug - South Africa: Tax deduction for home office expenses (COVID-19)

4 Aug - Zimbabwe: Tax measures in 2020 mid-term budget

29 Jul - Nigeria: Stamp tax (duty) on leases

27 Jul - Egypt: Update on tax relief (COVID-19)

27 Jul - South Africa: Securities transfer tax implications of Brexit

24 Jul - South Africa: Carbon offset administration system for carbon tax

21 Jul - Nigeria: Rules to clarify application of stamp taxes

20 Jul - Nigeria: State governments provide relief for taxpayers (COVID-19)

15 Jul - South Africa: Provisional tax relief for “qualifying taxpayers” (COVID-19)

14 Jul - Kenya: Tax measures in Finance Act, 2020

13 Jul - South Africa: Correction of disclosures on VAT returns

13 Jul - Nigeria: Additional tax relief, Lagos State (COVID-19)

8 Jul - Nigeria: Extended deadline, interest and penalty relief for pending tax liabilities (COVID-19)

8 Jul - Namibia: Budget 2020-2021, no new taxes proposed (COVID-19)

6 Jul - Mauritius: Corporate, individual tax measures in Finance Bill 2020

2 Jul - Nigeria: Certificate of incorporations must include tax identification number

2 Jul - South Africa: Tax Ombud’s report on dispute resolution rules, procedures

1 Jul - Zambia-Mauritius: Tax treaty negotiations

26 Jun - Mauritius: Extended deadlines for tax returns, tax payments of certain taxpayers (COVID-19)

26 Jun - South Africa: Regulations implementing carbon tax

25 Jun - South Africa: Measures to clarify eligibility for relief from PAYE, provisional tax (COVID-19)

25 Jun - Nigeria: Guidance on goods exempt from VAT

24 Jun - Nigeria: Tax audit guidelines in Lagos State (COVID-19)

23 Jun - South Africa: Tax relief for donations to “Solidarity Fund” (COVID-19)

22 Jun - Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies

22 Jun - Nigeria: Guidance implementing tax measures in Finance Act, 2019

19 Jun - Nigeria: Tax and transfer pricing returns for calendar-year companies due 31 July (COVID-19)

18 Jun - South Africa: Summary of government grants, tax incentives (COVID-19)

16 Jun - Nigeria: VAT payable by telecommunications operators

15 Jun - East Africa: 2020-2021 budgets (Kenya, Uganda, Tanzania)

9 Jun - Nigeria: New application process for tax clearance certificates

8 Jun - Nigeria: Dormant companies to regularise outstanding returns by 30 June 2020

8 Jun - South Africa: Cash-flow management and debt subordinations (COVID-19)

5 Jun - Ghana: Tax relief measures, update (COVID-19)

5 Jun - Mauritius: Tax proposals included in budget 2020-2021

4 Jun - Mauritius: Tax returns deadlines rescheduled for March to June 2020 (COVID-19)

3 Jun - Nigeria: Extended deadline for interest and penalty relief, outstanding tax debts (COVID-19)

3 Jun - Nigeria: Tax audits, investigations resume (COVID-19)

1 Jun - Nigeria: Foreign companies having “significant economic presence” for tax purposes

28 May - Kenya: Proposal for minimum tax included in Finance Bill, 2020

27 May - Angola: Investment protection agreement with Portugal

26 May - Mauritius: Due date for FATCA, CRS returns extended to 30 September (COVID-19)

26 May - Nigeria: Large tax office established for non-oil taxpayers

21 May - Nigeria: VAT exemption for food clarified

21 May - South Africa: Proposal to limit interest deductions on cross-border debt

20 May - South Africa: Doubtful debt allowances

19 May - Mauritius: Enacted legislation includes tax relief, also a tax levy (COVID-19)

18 May - Nigeria: Extended deadline for filing Lagos State tax returns (COVID-19)

18 May - South Africa: Taxation of gains, losses from foreign exchange transactions (appellate court decision)

13 May - Botswana: Guidance for deferral of income tax payments (COVID-19)

13 May - Ghana: Update on extension of tax return filing deadlines (COVID-19)

13 May - Kenya: Finance Bill, 2020 presented to National Assembly

13 May - Mauritius: Tax relief measures included in pending legislation (COVID-19)

12 May - South Africa: VAT implications for landlords with rental income reductions (COVID-19)

11 May - Nigeria: Guidance on interpreting, implementing tax law changes in Finance Act 2019

6 May - South Africa: Upcoming tax filing season for individual taxpayers

5 May - South Africa: Penalty, interest relief for late payments of tax by businesses (COVID-19)

5 May - South Africa: Tax consequences for REITs of foreign exchange movements (COVID-19)

4 May - Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

4 May - South Africa: Tax relief measures in draft legislation (COVID-19)

30 Apr - Botswana: Extended due dates for tax returns, payments (COVID-19)

30 Apr - Nigeria: Waiver of interest and penalty on outstanding tax liabilities (COVID-19)

30 Apr - South Africa: FAQs clarify unemployment insurance issues (COVID-19)

29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts (COVID-19)

28 Apr - Algeria: Tax relief and other measures (COVID-19)

28 Apr - Egypt: Tax relief provisions (COVID-19)

28 Apr - South Africa: Guidance concerning unemployment insurance fund program (COVID-19)

24 Apr - Mauritius: Relief for late-filed tax returns, tax payments (COVID-19)

24 Apr - South Africa: Tax implications of rent relief provided by landlords (COVID-19)

23 Apr - South Africa: Additional VAT relief (COVID-19)

23 Apr - South Africa: Proposal to limit use of losses to be deferred to 2022 (COVID-19)

22 Apr - South Africa: Carbon tax return filing, payment deadline extended (COVID-19)

22 Apr - South Africa: “Phase II” of economic stimulus package (COVID-19)

21 Apr - Zimbabwe: Extended deadline, income tax returns for 2019 (COVID-19)

20 Apr - Nigeria: Additional tax relief (COVID-19)

20 Apr - South Africa: Cash-flow issues relating to withholding tax on dividends, interest, royalties (COVID-19)

17 Apr - South Africa: Tax implications of “repo rate” reduction (COVID-19)

15 Apr - Egypt: Tax relief measures (COVID-19)

14 Apr - South Africa: Tax recovery by SARS on behalf of foreign governments

8 Apr - Rwanda: Extended tax return, tax payment deadlines (COVID-19)

8 Apr - South Africa: VAT and exchange rates and currency fluctuations (COVID-19)

6 Apr - Botswana: Tax relief measures (COVID-19)

6 Apr - South Africa: Tax implications of shares exchanged for payment of rental (COVID-19)

1 Apr - South Africa: VAT and customs duty relief for importers (COVID-19)

31 Mar - South Africa: Determining “gross sales” for mineral royalty purposes (Supreme Court of Appeal)

31 Mar - South Africa: Unemployment insurance fund relief (COVID-19)

30 Mar - South Africa: Tax incentives for employers proposed in legislation (COVID-19)

30 Mar - South Africa: Tax return, payment deadlines (COVID-19)

27 Mar - South Africa: Tax implications for mining sector from “lockdown” (COVID-19)

27 Mar - South Africa: VAT relief for zero-rated goods (COVID-19)

26 Mar - Kenya: Tax relief measures include reduced corporate tax rate (COVID-19)

26 Mar - Nigeria: Extended due date for individual tax returns, Lagos State (COVID-19)

25 Mar - Nigeria: Excess dividend tax applies to income exempt from tax (appellate tribunal decision)

25 Mar - Nigeria: Tax relief, responding to coronavirus (COVID-19)

24 Mar - Mauritius: Tax relief in response to coronavirus (COVID-19)

24 Mar - South Africa: Tax relief measures in response to “lockdown” (COVID-19)

24 Mar - South Africa: Proposal to limit loss carryforwards, reduce rate of corporate income tax

23 Mar - Nigeria: VAT filing, collection is automated, effective 1 April 2020

23 Mar - South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19)

20 Mar - South Africa: VAT considerations in light of coronavirus (COVID-19)

19 Mar - South Africa: Tax considerations for business expenses related to coronavirus (COVID-19)

10 Mar - Nigeria: Effective date of recently enacted VAT measures

5 Mar - Zambia: Disclosures required for related-party relationships

3 Mar - Nigeria: Status of implementation of BEPS recommendations

27 Feb - South Africa: Tax measures included in budget 2020-2021

27 Feb - South Africa: Foreign remuneration exemption cap to be increased

25 Feb - Nigeria: Stamp tax collection by tax authority clarified

25 Feb - South Africa: Qualifying medical expenses for tax credit

24 Feb - South Africa: Permissible loop-structure dispensation

21 Feb - Kenya: VAT refunds and “bad debts”

14 Feb - Nigeria: Review of tax cases, tax-related guidance and announcements (2019)

5 Feb - Nigeria: Uncertainty about effective date of VAT rate increase

4 Feb - Botswana: Tax measures in 2020-2021 budget

29 Jan - Senegal: Tax measures, incentives for hydrocarbon and digital sectors

27 Jan - South Africa: Guidance implementing carbon tax rules

22 Jan - Africa: Global withholding taxes, income and gains from listed securities (KPMG report)

22 Jan - Mauritius: Income tax treaty with Kenya

20 Jan - Nigeria: Review of tax and regulations for 2019, outlook for 2020

17 Jan - South Africa: R&D tax incentive (online video)

16 Jan - Nigeria: Tax provisions in Finance Act, 2019

16 Jan - Nigeria: VAT rate of 7.5% is effective 1 February 2020

16 Jan - Nigeria: Reminder for employers filing PAYE tax returns, 31 January deadline

13 Jan - Nigeria: Rules concerning pension fund administrators, employee retirement savings accounts

6 Jan - Algeria: Tax measures in Finance Law 2020

18 Dec - Nigeria: Tax enforcement program, focused on tax collection

17 Dec - Nigeria: 2020 appropriation bill signed; return to calendar year budget cycle

16 Dec - Nigeria: New royalty measures part of deep offshore, inland basis regimes

9 Dec - Nigeria: Basis for computing interest on tax liabilities (tribunal decision)

5 Dec - Nigeria: Guidance for claiming tax treaty benefits

3 Dec - South Africa: Tax proposals affecting investors in venture capital (VC) companies

2 Dec - Nigeria: Finance Bill advances toward completion

26 Nov - Kenya: Tax provisions in Finance Act, 2019

26 Nov - Nigeria: Guidance on temporary work permits, oil and gas industry

26 Nov - South Africa: Retroactive approval of alternative VAT apportionment method

25 Nov - South Africa: Proposal concerning approval process for tax-exempt applications

21 Nov - Namibia: Automation of tax administration requires taxpayer registration, e-filing

21 Nov - Nigeria: Senate passes Finance Bill, 2019

18 Nov - Ghana: Tax proposals in 2020 budget

15 Nov - Nigeria: Service provided to related non-resident company subject to VAT

15 Nov - South Africa: Tax bill implications for minimum wage, special economic zone provisions

15 Nov - Zimbabwe: Tax measures proposed in 2020 budget

8 Nov - South Africa: Change to policy concerning VAT rulings issued by SARS

8 Nov - Nigeria: Taxation of dividend paid from tax-exempt income

7 Nov - Nigeria: Update on tax legislation in Finance Bill, 2019

6 Nov - South Africa: Collective investment schemes in securities, return of capital

6 Nov - South Africa: Revised rules for foreign investments by South African individuals

4 Nov - South Africa: Tax changes owing to introduction of IFRS 16

4 Nov - Nigeria: Production sharing contract measures to raise revenue for federal government

1 Nov - Mauritius: Controlled foreign company measures

1 Nov - Nigeria: Electronic reporting for exports

1 Nov - Nigeria: New specialized tax office for non-resident taxpayers

1 Nov - South Africa: Proposals to expand, extend tax incentives

1 Nov - South Africa: “Rental income” to include foreign exchange gains

31 Oct - South Africa: Legislation to extend dividend stripping provisions

31 Oct - South Africa: Proposal to disallow certain tax-neutral transfers between group companies

31 Oct - South Africa: Relief from withholding tax; proposal for changes

25 Oct - Mauritius: Multilateral instrument (MLI) ratified; implications for tax treaties

14 Oct - Kenya: Withholding VAT credits; offsets against other tax liabilities

8 Oct - Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase

8 Oct - Nigeria: Tax authority cannot appoint bank to serve as collecting agent

3 Oct - Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld

2 Oct - Nigeria: Plans for electronic filing of transfer pricing forms, country-by-country reports

1 Oct - Zambia: Tax measures included in 2020 budget

27 Sep - South Africa: Proposals for caps on tax incentive-related venture capital investments

26 Sep - Nigeria: Lagos State tax authority’s digital tax administration portal

25 Sep - Nigeria: Investigation focuses on compliance with social insurance fund contributions

20 Sep - South Africa: VAT treatment of tax compliance services provided to employees

17 Sep - Nigeria: Taxpayer can object to assessment by electronic or physical means (tribunal judgment)

13 Sep - Nigeria: Companies to contribute 0.005% of net profit to police trust fund

11 Sep - Nigeria: Proposal to increase VAT rate to 7.2%

11 Sep - Nigeria: Tax treatment of employment terminal benefits (Delta State)

11 Sep - South Africa: Changes to tax clearance certificate process

10 Sep - South Africa: Proposed special economic zones (SEZs) amendments; possible tax challenges

5 Sep - Zimbabwe: Highest marginal tax rate for individuals only reduced to 45%

5 Sep - Mauritius: New tax provisions concerning CFC rules, other items clarified

3 Sep - Nigeria: Tax assessments barred by statute of limitations

29 Aug - Nigeria: Agreement not registered is not null and void (Court of Appeal)

26 Aug - Nigeria: Court decisions concerning drilling rigs and vessels

20 Aug - Nigeria: Collection of company tax liabilities from executives, directors