Africa: Tax

On 29 April 2026, the Government of Rwanda gazetted the Ministerial order No. 004/26/10/TC of 29/04/2026 relating to the Value Added Tax (“VAT”) on goods and services provided online (the “Ministerial order”).

Nigeria's tax administration is undergoing a significant transformation with the launch of Rev360, a next-generation revenue platform set to debut on April 30, 2026. This new system promises to revolutionize efficiency, transparency, and taxpayer experience, marking a pivotal shift toward a smarter, more integrated tax infrastructure. Businesses must understand what this platform means for their operations and how to prepare for the changes ahead.

This comprehensive review examines Nigeria's major policy developments introduced in March 2026, spanning tax reform, education verification, humanitarian protection, health regulation, climate risk management, security...

In today’s residential property environment, how you own property is often as important as what you buy. Increasingly, South African investors and high-value homeowners are re-examining traditional ownership...

The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.

South Africa's 2026 Budget, delivered by Finance Minister Enoch Godongwana on 25 February, signals a period of relative fiscal stability after several years of pressure on public finances...

Nigeria's 2025 Petroleum Licensing Round offers 50 blocks across the Niger Delta, deep offshore, and frontier basins, targeting USD 10 billion in investment under the Petroleum Industry Act. With nearly 300 applicants competing, the round represents the most ambitious upstream acreage release in Nigeria's post-PIA era, testing the country's reformed regulatory framework at unprecedented scale.

Elite and professional sport has entered a new era, one driven by wearable technology, advanced analytics and AI‑enabled performance monitoring. Tools such as GPS tracking, heart‑rate analysis...

Foreign investment depends heavily on the ability to repatriate profits and capital, yet government-imposed foreign exchange controls can significantly restrict these transfers.

Issue 164 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

In recent years, transfer pricing (TP) has emerged as a significant concern for multinational enterprises (MNEs) operating in Nigeria. With the Nigeria Revenue Service (NRS) (formerly Federal Inland Revenue Service) intensifying efforts to generate revenue through taxation, taxpayers face heightened scrutiny, prolonged audits, and increasing risk of double taxation.

Intra-group financing arrangement, particularly interest-bearing loan arrangements, have long been one of the foremost tax planning strategies adopted by multinational enterprises to shift profits from one jurisdiction to another. As a result, tax authorities globally tend to scrutinize these arrangements under transfer pricing rules to ensure that the terms of these transactions are at arm’s length.