NL-Africa Tax Newsletter – January 2025
Dear business relation,
This month’s NL-Africa Tax Desk newsletter includes, amongst others, an update on the implementation of Pillar Two global minimum tax rules in South Africa. It also includes updates on the 2025 Finance Laws of Algeria and Morocco.
If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet.
Best regards,
NL-Africa Tax Desk team
Meijburg & Co
------------------------------------------------------------------------------------------------------
Africa
- ATAF updates suggested approach to drafting Transfer Pricing legislation
- Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker, updated January 2025)
- KPMG BEPS 2.0 (Pillar Two) tracker
- Taxation of the digitalized economy
- Transfer pricing documentation summaries by jurisdiction
Algeria
Egypt
- European Commission imposes definitive anti-dumping duty and collection of provisional duty on imports of polyvinyl chloride from Egypt
- New taxpayers required to comply with the mandate to issue electronic receipts for B2C transactions
Kenya
- Kenya deposits instrument of ratification for the Multilateral Instrument (MLI)
- Tax amnesty program extended through June 2025
Morocco
- Moroccan Tax Authority clarifies provisions of 2025 Finance Law (in French)
- Morocco publishes 2025 edition of General Tax Code (in French and Arabic)
South Africa
- Legislation implementing Pillar Two global minimum tax rules enacted
- Meaning of “bulk” for royalty tax purposes (High Court decision)
- SARS issues interpretation note on limitation of allowances granted to lessors of certain assets
- SARS issues updated guidance on urban development zone allowance
South Sudan
Tunisia
