As more companies invest in sub-Saharan Africa they encounter the uncertainties connected to the tax and legal regulations when extracting profits to be repatriated. But, with Africa fast becoming the alternative to India and China as an attractive location for its low cost labour, taxpayers are advised to keep their structures in line with the region’s developing tax systems.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.