NL-Africa Tax Desk newsletter – March 2022
Dear reader,
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
This month’s NL-Africa Tax Desk newsletter includes summaries of the tax measures in the budgets of Namibia and South Africa. Next to that, we have seen Rwanda signing-up for the MLI initiative combating international tax evasion and the release of the commentary on the OECD BEPS Pillar 2 model rules.
If you would like to know more about the matters addressed in this newsletter or have any feedback, feel free to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Desk and the services we offer or to download our factsheet.
Best regards,
NL-Africa Tax Desk team
Meijburg & Co
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Table of contents
Africa
- Transfer pricing documentation summaries by jurisdiction
- Taxation of the digitalized economy - update of summary of global developments
- Electronic invoicing (e-invoicing) and digital reporting global updates
OECD
- Updated analysis of Pillar Two model rules for 15% global minimum tax following release of commentary
- Top concerns for tax leaders on the path forward for BEPS 2.0
Botswana
Congo
Mozambique
Namibia
Nigeria
- One-month window ends 31 March 2022 for payment of foreign currency tax liabilities in naira
- Security deposit before taxpayer can proceed with tax appeal (tribunal decision)
- Transfer of interest in oil prospecting license subject to capital gains tax (tribunal decision)
- Transfer pricing awareness survey
Rwanda
Senegal
South Africa
- Summary of tax proposals in budget 2022
- Third-party data annual submissions for AEOI; clarification of U.S. TIN data fields under FATCA
Zambia
