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Botswana's new Income Tax (Transfer Pricing) Regulations, 2026 establish a comprehensive framework for pricing and documenting related-party transactions. The regulations introduce a hierarchical approach to transfer pricing methods, specific requirements for comparables selection, and strict contemporaneous documentation obligations that fundamentally change how multinational businesses must approach their cross-border arrangements.

Botswana's Employment and Labour Relations Act, 2025 brings sweeping reforms to employment law, fundamentally reshaping how businesses classify workers, structure contracts, and manage workplace relationships. From stricter controls on fixed-term arrangements to enhanced protections against discrimination and harassment, employers face significant compliance obligations across recruitment, leave administration, disciplinary procedures, and collective bargaining.

Nigeria's Revenue Service has issued comprehensive guidelines establishing a uniform framework for taxing virtual assets and cryptocurrency transactions. The new rules adopt a substance-over-form approach, focusing on the economic nature of digital asset transactions rather than their technical labels. These guidelines clarify tax treatment, compliance obligations, and administrative procedures for all persons engaged in virtual asset activities under Nigerian law.