Africa: Analysis of Pillar Two side-by-side package by Africa Tax Administration Forum; other recent tax developments
Including Congo Finance Law 2026 introducing CbC reporting obligations, VAT, excise duties, and transfer pricing measures
The KPMG member firm in the Netherlands prepared a report on recent tax-related developments in Africa, which highlights an analysis by the African Tax Administration Forum (ATAF) of the Pillar Two side-by-side package.
Other highlighted developments include enactment in the Democratic Republic of Congo of Finance Law 2026 (French), which introduces country-by-country (CbC) reporting obligations and other tax measures relating to tax administration, value added tax (VAT), excise duties and transfer pricing.
Read the February 2026 report