Africa Tax Desk

Tax Updates - 1st Semester 2023

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Welcome to the 1st semester of our Africa Tax Desk Updates! We are excited to bring you the latest tax news from select French-speaking African countries.
What's inside this newsletter

Even amid a turbulent economic and political climate, most countries are consistently implementing strong support measures for their people and taking strict measures to rationalize government spending.

What's inside this newsletter?

Benin

  • Clarification of taxation of provisions for losses set aside by property and casualty insurance companies.

Burkina Faso

  • Clarification of tax accreditation requirements for non-resident companies and entities in Burkina Faso.
  • Details of the content and procedures for concluding and terminating prior agreements on transfer pricing.
  • Setting contribution rates for branches of the Social Security system

Côte d'Ivoire

  • Setting contribution rates for branches of the social security system cohabitation between the Additional Act no. A /SA.5/12/18 on the avoidance of double taxation concerning taxes on income, capital and inheritance, and the prevention of fiscal fraud and evasion between ECOWAS member states and the UEMOA regulation.

Mauritania

  • Introduction of a Special Tax on Telecommunications Services (TSST) Introduction of new social security contribution rates

Niger

  • Introduction of new Social Security contribution rates

DRC

  •  Introduction of a benchmark for the taxation of expatriate remuneration under the professional tax on remuneration (IPR) and the exceptional tax on expatriate remuneration (IERE).

We are confident that you will find this newsletter informative and useful, and we are always available to assist you in understanding or implementing these measures in your business.

Please click here to download - Africa Tax Desk Updates - 1st Semester 2023.pdf [ 2878 kb ]