NL-Africa Tax Newsletter – November 2023

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes the draft Kenya-Netherlands Tax Treaty open for public consultation (until December 13, 2023) and updates on the 2024 budgets in Angola, Cabo Verde and Ghana. 

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 Newsletter and the services we offer or to download our factsheet.

Best regards,
NL-Africa Tax Desk team
Meijburg & Co

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Africa 

• ATAF applauds UN adoption of the International Tax Cooperation convention
• BEPS 2.0 (Pillar Two) - ATAF’s suggested approaches to drafting Domestic Minimum Top-up Tax Legislation in Africa
• BEPS 2.0 (Pillar Two) global updates
• E-invoicing developments timeline
• MLI country implementation summary
• OECD: Renewed partnership with ATAF to strengthen tax cooperation in Africa
• Public consultation on toolkit to support developing countries in addressing BEPS risks when pricing minerals
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction

Angola

• Budget 2024: Government proposes new tax measures (in Portuguese) 

Botswana

• OECD Global Forum publishes supplementary peer review report on transparency and exchange of information on request 

Cabo Verde

• Budget 2024: Government enacts amendments to tax laws (in Portuguese)

Ghana

• Tax measures in 2024 budget

Kenya

• Kenya requests public comments on proposed Tax Treaty with the Netherlands by December 13, 2023
• Proposed Kenya-Netherlands Tax Treaty

​​​​Nigeria

• Ancillary income does not constitute inbound freight income (Federal High Court decision)
• Increase in Visa-on-Arrival Fees
• Interest and penalties do not apply to timely contested VAT assessments (Tax Appeal Tribunal decision)
• Updates to online portal, ultimatum on payment of outstanding tax liabilities

South Africa

• Legislation allowing deduction of expenses incurred in production of interest income tabled in Parliament
• Proposed amendments to renewable energy allowances
• Proposed amendments to requirements for non-resident employers to withhold employees’ tax
• The South African Revenue Service (SARS) has published the 2023 issue of the "Taxation in South Africa" guide
• SARS has published the 2022/2023 Tax Guide for Small Businesses

Uganda

• Tax authority publishes notice implementing digital services tax