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.

Input VAT Recoverability Under Nigeria's New Tax Regime

Nigeria's tax landscape has undergone significant transformation with the introduction of the new tax regime. This shift began with the commencement of the Nigerian Tax Administration Act (NTAA) in June 2025...

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KPMG Nigeria

Impact Of Nigeria’s Tax Reform On The Taxation Of The Digital Economy: Key Considerations For Players And Authorities

The digital economy broadly encompasses economic activities that rely on Internet-protocol (IP) enabled networks and information technologies for creation...

KN

KPMG Nigeria

A Telecommunications Media And Technology Centric Assessment Of Nigeria’s Tax Reform Framework

The enactment of the Nigeria Tax Act 2025 (NTA), together with its companion statutes, the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service (Establishment) Act (NRSEA)

AP

Advocaat Law Practice

Tax In Brief | Issue 164 | 24 MARCH 2026

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

South Africa Tax

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ENS

The Tax Appeal Tribunal’s Jurisdiction Conundrum: Useful Lessons To Be Drawn From The Decision Of The Federal Supreme Court In Chairman Of The Board Of Inland Revenue v. Joseph Rezcallah & Sons Ltd & 2 Ors

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Streamsowers & Kohn

Reforma Fiscal Em Moçambique

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PLMJ

Dear Creatives: What The Nigeria Tax Reform Acts Mean For Your Business

KN

KPMG Nigeria

Retrospective Legislation, Proration Of Tax Rates, And The Fragmentation Of Accounting Periods: Revisiting The Federal High Court Decision In Shell v. FIRS

KN

KPMG Nigeria

Intra-group Financing In Nigeria: Pertinent Points To Note

KN

KPMG Nigeria

Advance Pricing Agreements And Transfer Pricing Audits In Nigeria: A Cost-Benefit Analysis For Taxpayers

KN

KPMG Nigeria

Extending Boundaries: Adjustments To South African Exchange Control Limits And Powers

South Africa Tax

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ENS

JIBAR Reform: A Final Call To Action For Financial Institutions And Corporations

South Africa Tax

SG

SNG Grant Thornton

Ethiopia’ Investment Incentives Regulation No. 586/2026 — Key Changes And Practical Implications For Investors

Dadimos & Partners LLP

Management Fees In Nigeria: Is It At Arm’s Length Or An Automatic Red Flag?

KN

KPMG Nigeria

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

GS

Goldsmiths Solicitors

Obtaining A Gambling License In Nigeria: Procedure & Requirements (2026 Guide)

Nigeria Media & IT

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Resolution Law Firm

Why Tenancy Law Matters In Lagos State: The Key Provisions Of The New Lagos State Tenancy And Recovery Of Premises Bill 2025

Nigeria Real Estate

Regville

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

SP

SimmonsCooper Partners

ESG Compliance And Sustainability Reporting Under Nigeria's Corporate Governance Framework

Nigeria Commercial

AP

Advocaat Law Practice

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Corporate Tax

Place Of Effective Management And Control: Implications For Companies' Tax Residency Under The Nigeria Tax Act

In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

Nigeria Commercial

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KPMG Nigeria

The Nigerian Tax Reforms – What It Means For MSMEs And Individuals

As implementation of Nigeria's Tax Reform Acts 2025 (namely The Nigeria Tax Administration Act 2025, The Nigeria Revenue Service Act 2025 and the Joint Revenue Board of Nigeria Act 2025...

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WTS Blackwoodstone

Year-End Tax And Transfer Pricing Compliance In Nigeria: Navigating Risks, True-ups, And Regulatory Scrutiny.

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

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WTS Blackwoodstone

Commissioner Of Domestic Taxes vs ICEA Lion General Insurance Co Ltd (Income Tax Appeal E105 Of 2023)

SG

SNG Grant Thornton

Corporate Tax Comparative Guide

CMS Prism in association with CMS

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

WT

WTS Blackwoodstone

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

KN

KPMG Nigeria

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

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

PA

PUNUKA Attorneys & Solicitors

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Property Taxes

Bill To Approve The 2026 General State Budget

On 31 October 2025, the General State Budget Bill for 2026 ("2026 GSB Bill") was submitted to the Angolan National Assembly (parliament).

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PLMJ

Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation

Taxation as a crucial fiscal policy measure is a factual tool for social economic development, which has been adopted by various countries around the world to improve their economic goals.

Adeola Oyinlade & Co

Africa Tax In Brief

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

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ENS

Налоговые последствия банкротства в Узбекистане

Uzbekistan Insolvency

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GRATA International

Tax Implications Of Bankruptcy In Uzbekistan

Uzbekistan Insolvency

GI

GRATA International

2025 National Budget Highlights

KN

KPMG Nigeria

How To Perform A Legal Search At The Nigerian Land Registry

Nigeria Real Estate

TT

The Trusted Advisors

Africa Tax In Brief

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ENS

Can Minors Own And Acquire Real Estate In Nigeria?

Nigeria Real Estate

TT

The Trusted Advisors

See more

Capital Gains Tax

A Telecommunications Media And Technology Centric Assessment Of Nigeria’s Tax Reform Framework

The enactment of the Nigeria Tax Act 2025 (NTA), together with its companion statutes, the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service (Establishment) Act (NRSEA)

AP

Advocaat Law Practice

JIBAR Reform: A Final Call To Action For Financial Institutions And Corporations

The transition from the Johannesburg Interbank Average Rate (JIBAR) to the South African Rand Overnight Index Average (ZARONIA)...

South Africa Tax

SG

SNG Grant Thornton

The Nigeria Tax Act 2025 - What IP Rights Holders And Creatives Need To Know (March 2026)

Intellectual property ("IP") is increasingly becoming a key driver of value in Nigeria's modern economy. The IP industry accounted for approximately 2.3% of Nigeria's GDP in recent years, and the government projections...

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G ELIAS

2026 Budget Speech: Highlights

South Africa Tax

SG

SNG Grant Thornton

Capital Gains Tax Under The Nigeria Tax Act 2025 – No Longer Business As Usual

KN

KPMG Nigeria

Stren & Blan Partners Tax Alert - Commencement And Application Of Nigeria's New Tax Laws

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Stren & Blan Partners

10 Key Benefits Of The Nigerian Tax Reform For MSMEs And Individuals

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Olisa Agbakoba Legal (OAL)

Africa Tax In Brief

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ENS

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

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Income Tax

Nigeria's Mining Fiscal Regime Under The New Tax Laws: Analysis Of Key Changes And Implications

The Federal Government has introduced significant fiscal reforms in the mining sector with the enactment of the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act, 2025 (NTAA). These new laws represent a definitive departure from the previous fiscal regime, which was primarily governed by the Nigerian Minerals and Mining Act, 2007 (the "Mining Act") and the Companies Income Tax Act, 1977 (as amended) (CITA).

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ENR Advisory

Impact Of Nigeria’s Tax Reform On The Taxation Of The Digital Economy: Key Considerations For Players And Authorities

The digital economy broadly encompasses economic activities that rely on Internet-protocol (IP) enabled networks and information technologies for creation...

KN

KPMG Nigeria

Tax In Brief | Issue 164 | 24 MARCH 2026

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

South Africa Tax

E

ENS

The Tax Appeal Tribunal’s Jurisdiction Conundrum: Useful Lessons To Be Drawn From The Decision Of The Federal Supreme Court In Chairman Of The Board Of Inland Revenue v. Joseph Rezcallah & Sons Ltd & 2 Ors

SK

Streamsowers & Kohn

Dear Creatives: What The Nigeria Tax Reform Acts Mean For Your Business

KN

KPMG Nigeria

Retrospective Legislation, Proration Of Tax Rates, And The Fragmentation Of Accounting Periods: Revisiting The Federal High Court Decision In Shell v. FIRS

KN

KPMG Nigeria

JIBAR Reform: A Final Call To Action For Financial Institutions And Corporations

South Africa Tax

SG

SNG Grant Thornton

Ethiopia’ Investment Incentives Regulation No. 586/2026 — Key Changes And Practical Implications For Investors

Dadimos & Partners LLP

Management Fees In Nigeria: Is It At Arm’s Length Or An Automatic Red Flag?

KN

KPMG Nigeria

See more

Latest Videos

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

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ENS

Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

SG

SNG Grant Thornton

Trade And Taxes Pre Budget Speech Podcast (Video)

SG

SNG Grant Thornton

Tax Audit Pitfalls To Avoid In Ghana (Episode 3) (Video)

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ENS

South Africa – Tax Update (Video)

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Bowmans

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