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Half of a travel day must be allocated to the country of departure and half to the (final) country of arrival. That is what the Dutch Supreme Court ruled in a judgment rendered on the business trips made by a goalkeeper coach. At issue was whether a travel day had to be allocated as a working day to the country of departure, the country of arrival or to both.

A minimum of 8% interest on tax due is charged on any corporate income tax payable. Interest is not typically reimbursed on tax refunds. It is therefore important to monitor your tax position and the status of the tax assessments constantly and properly.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

The implementation of Amount B became a reality based on the Final Report released by the Organisation for Economic Cooperation and Development (OECD) on February 19, 2024. The report provides guidelines intended to simplify and streamline the application of the arm's length principle with regard to baseline marketing and distribution activities.

The implementation of Amount B became a reality based on the Final Report released by the Organisation for Economic Cooperation and Development (OECD) on February 19, 2024. The report provides guidelines intended to simplify and streamline the application of the arm's length principle with regard to baseline marketing and distribution activities.

The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.