Press "Enter" to skip to content

Posts published in “Africa”

Transfer pricing in a nutshell: Nigeria

Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricing in Nigeria. General anti-avoidance rules (GAARs) were…

Africa Regulatory ENSight

Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South Africa, Tanzania, Uganda and Zimbabwe…

International Taxation of E-commerce Business Income

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured…