Tax Law and International Tax Law

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.

Cross-border tax compliance between Botswana and South Africa is undergoing significant transformation as SARS deploys AI-driven enforcement tools, Botswana proposes a shift to residence-based taxation, and global minimum...

Investment in the Democratic Republic of the Congo continues to expand across mining, energy, infrastructure, telecommunications and other strategic sectors. Alongside commercial potential, investors must address a question from the outset: how can capital, cash flows and expected returns be protected throughout an investment?

Instalment sale agreements offer flexibility in South African property transactions, but many purchasers misunderstand when transfer duty becomes payable. Under Section 20 of the Alienation of Land Act, transfer duty liability may arise at the date of agreement signature—long before ownership actually transfers—creating unexpected financial obligations that require careful legal and tax planning from the outset.

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

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.

This issue of ENS' tax in brief provides a comprehensive snapshot of the latest tax developments in South Africa, including VAT notices, SARS publications, advance tax rulings, and customs and excise updates. The bulletin covers critical updates on VAT modernisation consultation, binding private rulings on employee incentive trusts and loan claim distributions, and tariff amendments affecting traveller allowances and agricultural tire imports.

Nigeria's Revenue Service has issued comprehensive guidelines establishing the country's first administrative framework for taxing virtual assets and cryptocurrency transactions. The new rules classify digital assets into six categories and outline detailed compliance obligations for individuals, companies, and Virtual Asset Service Providers operating in Nigeria's digital economy.

Nigeria has introduced comprehensive tax guidelines for virtual assets, requiring VASPs to withhold taxes, collect stamp duties, and maintain detailed records. The new framework classifies crypto assets into six categories and imposes income tax, VAT, and stamp duty on various transactions, fundamentally changing compliance obligations for cryptocurrency platforms operating in Nigeria.

Nigeria has introduced a standardised framework for the taxation of virtual assets through the NRS Virtual Asset Tax Guidelines. This comprehensive breakdown examines who the guidelines apply to...

Kenya's legal and regulatory landscape is undergoing significant transformation across multiple sectors, from the introduction of Africa's first dedicated technopolis legislation to the establishment of comprehensive cryptocurrency licensing requirements. The country is implementing major reforms in banking capitalisation, ending Kenya Power's retail electricity monopoly, and expanding its tax framework to capture digital financial services and indirect share transfers.

The Tax Court in Cape Town has ruled on a dividend stripping arrangement used in the sale of a self-storage business, applying South Africa's general anti-avoidance rules to a structure where shareholders attempted to convert taxable capital gains into exempt intercompany dividends. Following the Constitutional Court's recent decision in Absa Bank Ltd v SARS, the Court examined whether a pre-acquisition dividend funded by the purchaser's subscription served any purpose beyond tax avoidance, and whether the