Mondaq Middle East & Africa: Tax
Dentons
The High Court has given its decision in Income Tax Appeal No. 17 of 2017 The Commissioner of Domestic Taxes v. Lewa Wildlife Conservancy Limited.
Dentons
The Kenya Revenue Authority (KRA) has indicated that it will now verify all applications for exemption from Capital Gains Tax (CGT).
Anjarwalla & Khanna
In order to align Kenya's CGT rate with its EAC counterparts, the CS has proposed an increase in the CGT rate from 5% to 12.5%.
Anjarwalla & Khanna
Corporate Tax Comparative Guide for the jurisdiction of Kenya, check out our comparative guides section to compare across multiple countries
Anjarwalla & Khanna
On 29 November 2018, High Court Judge Lady Justice Mary Kasango delivered a judgment in the case of David Mwangi Ndegwa (Mr. Ndegwa) v. the Kenya Revenue Authority (Civil Suit No. 541 of 2015) (the KRA).
Banwo & Ighodalo
The Tax Appeal Tribunal, Lagos Zone ("TAT" or the "Tribunal"), in Earth Moving International Ltd. v FIRS (unreported judgement delivered on September 17, 2019 in Appeal
Andersen Tax LP
In the last few years, the international tax space has experienced an unprecedented drive to achieve increased transparency in the tax practices of Multinational Enterprises
TNP
This fear has in fact become a reality, especially when it comes to real estate.
Deloitte Nigeria
The Federal Inland Revenue Service (FIRS), in its bid to enhance efficiency in tax administration, is set to automate the process of filing transfer pricing (TP) returns.
Andersen Tax LP
In the wake of an increasing need for tax administrations across the globe to protect their tax base from tax evasion and avoidance, there has been increasing focus on transparency ...
Bowmans
Further details have just been released regarding the revised anti-dividend stripping tax avoidance provisions, which were announced by Finance Minister Tito Mboweni on 20 February 2019.
ENSafrica
Financing transactions often involve the capitalisation of interest, i.e. adding unpaid interest to the principal loan amount
ENSafrica
"There can be no objection in principle to the deduction of interest on loans in suitable cases. Loan capital is the life blood of many businesses
ENSafrica
South Africa has transfer pricing legislation which generally applies to cross border transactions between connected persons
ENSafrica
The provisions of section 8F of the Income Tax Act, 58 of 1962 (the "Act") regulate "hybrid debt instruments".
East African Law Chambers
The genesis of most tax disputes is either an assessment by the TRA or a decision by the Commissioner.
Ligomarc Advocates
In my early twenties when I left the university getting a decent job was not as hard as it is today.
Ligomarc Advocates
This is my current obsession without a doubt and it is not about to blacken out.
Ligomarc Advocates
The first day I visited the bank was the first time I visited the post office.
Ligomarc Advocates
This is not to discount the fact that businesses do incur losses in genuine and legitimate transactions.
Ligomarc Advocates
Freelancers and consultants in individual capacity have previously gotten away with only paying 6% WHT as retained by their clients on payments.
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Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Benchmac & Ince
Nigeria is unarguably one of the largest economies in the Sub-Saharan Africa
ENSafrica
"There can be no objection in principle to the deduction of interest on loans in suitable cases. Loan capital is the life blood of many businesses
Deloitte Nigeria
The Federal Executive Council (FEC) of the Federal Government of Nigeria (FGN) on Wednesday, 11 September 2019, approved a 50% increase in the Value Added Tax (VAT) rate applicable...
Andersen Tax LP
On 11 September 2019, the Federal Executive Council (FEC) approved an increase in Value Added Tax (VAT) rate from 5% to 7.2%.
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
Andersen Tax LP
The Executive Chairman of the Federal Inland Revenue Service (FIRS) and the Minister for Budget and Planning recently alluded to a proposed increase of Value Added Tax (VAT) rate from 5% to 6.5% -7.5%
AELEX
Stanbic Ibtc Holding Plc had purchased a banking software, which it customised and sold to its South African parent company. The Software was subsequently licensed to the bank for an annual licence fee.
Deloitte Nigeria
The Federal Inland Revenue Service (FIRS) recently released the Income Tax (Common Reporting Standard) Regulations (The Regulations).
Banwo & Ighodalo
Given Nigeria's vast human and natural resources (which position her as a frontier market and potential investment haven) and against the background of the recent rebasing of her GDP (which resulted in her emergence as Africa's largest economy), ...
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