Africa: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

The Sale Of Shares In A Property-Owning Company: How It Works And The Tax Implications

When a property is registered in the name of a company rather than in an individual's name, the sale of that property is often structured as a sale of shares in the company.

South Africa Tax

BI

Barnard Inc.

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

One notable highlight under the New Tax Act is the introduction of Controlled Foreign Company (CFC) rules, which are designed to prevent Nigerian companies...

PA

PUNUKA Attorneys & Solicitors

Ghana's 2025 Tax Reforms: VAT On Insurance, Fuel Levy Hikes, And A New Informal Sector Scheme

As Ghana prepared to usher in a new era of revenue mobilization and fiscal reform, three major tax policies were set to take effect in July 2025.

uA

Firmus Advisory

Draft Amendments To Section 8E Of The Income Tax Act

South Africa Tax

E

ENS

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Tax Reform 2025: How The Current Tax Administration Reshapes Compliance, Enforcement, And Business Strategy

TA

Tope Adebayo LP

Frequently Asked Questions On Nigeria's New Tax Regime: Key Provisions And Innovations Under The 2025 Tax Reform Acts

TA

Tope Adebayo LP

Tax Dispute Resolution: Onus Of Proof Dischargeable By SARS

South Africa Tax

SG

SNG Grant Thornton

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

Tax Focus - July Issue | 2025

South Africa Tax

SG

SNG Grant Thornton

Tax Tuesday: Key Changes You Should Know In The 2025 Nigeria Revenue Service (Establishment) Act, 2025

PA

PUNUKA Attorneys & Solicitors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

PA

PUNUKA Attorneys & Solicitors

An IP Judgment In Botswana

E

ENS

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

ITAC's Preliminary Determination On Steel Products: Tariffs, Permits And Rebate Relief

South Africa International

Ai

Andersen in South Africa

How To Obtain A Digital Money Lending License In Nigeria

Nigeria Commercial

uA

Firmus Advisory

Beyond The Doctor's Mistake: Investigating The Chain Of Legal Responsibility In Cases Of Medical Negligence Involving Multiple Parties

Nigeria Litigation

OA

Olisa Agbakoba Legal (OAL)

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Corporate Tax

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

In June 26, 2025, Nigeria's Presidency signed into law four significant Tax Reform Bills, including a new Tax Act, aimed at overhauling Nigeria's tax landscape.

PA

PUNUKA Attorneys & Solicitors

Navigating The Nairobi International Finance Centre: Investor Risks And Opportunities

The National Treasury of Kenya has granted tax incentives to startups and large corporations investing through the Nairobi International Financial Centre ("NIFC").

E

ENS

The Nigerian Tax Reform Acts, 2025: An In-Depth Guide For Businesses, Investors, And Taxpayers

PA

PUNUKA Attorneys & Solicitors

Trump's 3.5% Tax On Remittances – Some Product Considerations

BH

Balogun Harold

Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria

Adeola Oyinlade & Co

Africa Tax In Brief

E

ENS

Corporate Tax 2025 - Trends and Developments

UU

Udo Udoma & Belo-Osagie

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

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Transfer Pricing

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

Multinational Enterprises (MNEs) now operate beyond their countries of residence.

SP

SimmonsCooper Partners

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

The recent developments in the international taxation have significantly impacted Nigeria's Transfer Pricing (TP) landscape.

KN

KPMG Nigeria

Trade Implications Of ITAC's 15% NEV Battery Tariff Proposal

The International Trade Administration Commission of SA (ITAC ) recently proposed 15% import duties on new energy vehicle (NEV) batteries, many of which currently...

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

E

ENS

ENS Tax In Brief - Issue 146

South Africa Tax

E

ENS

Connected By Control, Governed By Compliance: Embracing Ghana's Transfer Pricing Landscape

BA

B&P ASSOCIATES

How SA Exports May Be Affected By New Tariffs Imposed By USA

South Africa International

Ai

Andersen in South Africa

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

KN

KPMG Nigeria

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

KN

KPMG Nigeria

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Tax Treaties

POEM And CMC: Not The Same — And Mauritius, As It Happens, Provides The Answer

The distinction between place of effective management (POEM) and central management and control (CMC) has long been a source of uncertainty in tax law.

AF

AXIS Fiduciary Ltd

Africa Tax In Brief

On 29 April 2025, the African Tax Administration Forum ("ATAF") announced that it has commenced a review of its ATAF Income Model Convention (2019), aimed at strengthening the ability of African countries to negotiate tax...

E

ENS

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

Understanding The Complexities Of Offshore Investments For South Africans

South Africa Government

TS

The Sovereign Group

Mauritius DTAA Eligibility vis-à-vis Grandfathering

AC

Aurtus Consulting LLP

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

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Capital Gains Tax

The Sale Of Shares In A Property-Owning Company: How It Works And The Tax Implications

When a property is registered in the name of a company rather than in an individual's name, the sale of that property is often structured as a sale of shares in the company.

South Africa Tax

BI

Barnard Inc.

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

A 2025 Playbook For Private Capital In Nigeria: Charting Change

As African private capital markets emerge from a period of volatility, the first half of 2025 has signalled a phase of stabilisation and renewed investor focus.

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

Costs Involved In The Conveyancing Process

South Africa Real Estate

FW

Fairbridges Wertheim Becker

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa Tax

Beach Weather | Legal Marketing

POEM And CMC: Not The Same — And Mauritius, As It Happens, Provides The Answer

AF

AXIS Fiduciary Ltd

Nigeria Tax Act, 2025: An Outlook Of Income And Profit Taxation Under The Nigeria Tax Act

TA

Tope Adebayo LP

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

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Latest Videos

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Tax Disputes & The Constitutional Court: Reviews And Declarators Unpacked (Video)

E

ENS

Trade And Taxes Pre Budget Speech Podcast (Video)

SG

SNG Grant Thornton

South Africa – Tax Update (Video)

B

Bowmans

Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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