NL-Africa Tax Desk newsletter – March 2022
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.
Pillar Two – impact on the maritime industry
On December 20, 2021, the OECD published the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) report, involving 137 countries. This one-pager provides insights into specialists view on the impact of Pillar Two on the Maritime Industry.