
NL-Africa Tax Newsletter – May 2025
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 an update on the regulations applicable to Nigeria’s mid- and downstream sectors, as well as a comprehensive summary of the tax proposals in Kenya’s Finance Bill 2025.

Understanding the Dutch MAP Decree and its Application in Transfer Pricing Disputes
In cases of (potential) double taxation, don’t be put off by time-consuming and sometimes costly MAPs but act now to avoid unilateral double taxation. The unilateral option does not work in all cases, but there is always the full MAP option.


Global Family Business Report 2025
The influence of family-owned enterprises is becoming ever greater in the 21st Century. In an era defined by rapid technological advancements, global market shifts and increasing environmental and social responsibilities, how family businesses grow matters.


ESG & Taxation
ESG & (Environmental, Social, and Governance) & Taxation refers to the tax-related aspects of sustainability initiatives within companies. ESG criteria are becoming increasingly important for companies as businesses, investors, and other stakeholders pay more attention to sustainability.

Supreme Court judgments on interpretation and allocation of the burden of proof of the anti-abuse provision for non-resident taxation for shareholding entities
Because it concerns the general EU anti-abuse provision, the interpretation of the Supreme Court may also be relevant for other tax rules.