NL-Africa Tax Desk newsletter – September 2022

Dear reader,

This month’s NL-Africa Tax Desk newsletter includes an overview of the amendments to the Finance Bill 2022 in Mauritius, a guide on taxation in South Africa and the latest on the 2023 tax measures for the Netherlands.

If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome 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 on global developments
• Electronic invoicing (e-invoicing) and digital reporting global updates

OECD

• OECD Working Paper assesses impact of tax incentives in seven sub-Saharan African countries

Mauritius

• Amendments to Finance Bill 2022
• Income tax treaty with Angola published in official gazette

Netherlands

• 2023 tax measures

South Africa

• Proposal to change VAT treatment of cross-border leases of aircraft engines
• Revised fees imposed, foreign collective investment schemes
• South Africa Revenue Service issues guide on taxation in South Africa
• Tax authority to issue letters requesting specific corporate documents; supplementary declaration forms (IT14SD) discontinued