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Africa tax in brief
This briefing includes an update on tax issues in Namibia, Nigeria, Rwanda and Zambia. Taxand South Africa takes a look at the developments in these jursidictions.
Namibia: Large Taxpayers’ Office launched
The Large Taxpaer's Office is planning to introduce specialised units focusing on mining taxation, transfer pricing and thin capitalisation.
Nigeria: Non-resident companies to file tax returns with audited financial statements
The Federal Inland Revenue Service announced that the income tax returns filed by foreign companies doing business in Nigeria will no longer be accepted unless accompanied with audited financial statements.
Rwanda: New double tax agreement with Mauritius in operation
The provisions of the new treaty shall apply in Rwanda in respect of any year of income commencing on or after 1 January 2013 and in Mauritius in respect of any period commencing on or after 1 July 2013.
Zambia: Tax rules on copper exports to be relaxed
The Zambian government announced on 26 August 2014 that it intends to ease the tax rules on copper exports by scrapping the requirement that copper mining companies are to present import certificates from destination countries.
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