A collection of the brief insights throughout February 2020 of the type provided on an ad hoc basis in our Latest digital tax byte update.
Nigeria has enacted and gazetted (10 January 2020) rules to provide that the profits of a company, other than a Nigerian company, from any trade or business shall be deemed to be derived from Nigeria:
19 February 2020
ATAF has issued a technical note regarding the OECD’s digitalising economy project. Taking into account the recent January 2020 Inclusive Framework meeting, the note responds with several observations including that African countries generally: