Tax updates across Africa, simplified
This article was contributed by Benjamin Mbana (Partner), Michael Rudnicki (Executive – Tax), and Marvin Petersen (Senior Associate) at Bowmans. The views expressed are those of the authors and do …
SARS Clarifies Interest Deduction Rules on Preference Share Refinancing Read More
This article is based on insights provided by Edwin Prosper (Partner), Catherine Mokiri (Associate), and Fredrickson Maboko (Tax Advisor), Bowmans, on a recent Court of Appeal decision clarifying taxpayers’ rights …
Tanzania Court Confirms TRA Inaction Can Be Challenged in Tax Appeals Read More
This article was contributed by the Bowmans Tax team. The views expressed are those of the authors and do not necessarily represent Africa Tax Review. South African 2026 Budget. South …
South African 2026 Budget: Inflation Relief, VAT Expansion, and Key Tax Reforms Announced Read More
Selling Personal Property to Fund a Business:Understanding Capital Gains Tax Under Nigeria’s New CGT Framework. In tax practice, few questions arise frequently and are as widely misunderstood.For example, If an …
Selling Personal Property to Fund a Business:Understanding Capital Gains Tax Under Nigeria’s New CGT Framework Read More
This article is based on insights provided by Esther Geldenhuys and Julie Oppenheim (Partners), and Robyn Berger (Tax Executive), Bowmans, on the risks associated with cross-border set-offs under South Africa’s …
South Africa: Cross-Border Set-Offs Pose Hidden Exchange Control Risks for Multinationals Read More
This article is based on insights provided by Javed Niamut (Partner), Bowmans Mauritius, on the introduction of VAT on digital and electronic services by foreign suppliers under Mauritius’ amended VAT …
Mauritius to Impose 15% VAT on Foreign Digital Service Providers from 2026 Read More
This article was contributed by Aneria Bouwer, Senior Tax Consultant at Bowmans Law Firm. The author examines the OECD’s 2025 update to the Model Tax Convention and its implications for …
OECD Clarifies Remote Work Tax Risks for Foreign Employers in South Africa Read More
The enactment of the Nigeria Tax Act (NTA) 2025, the Nigeria Tax Administration Act (NTAA) 2025, and related fiscal reform laws marks a historic milestone in Nigeria’s taxation landscape. Effective …
Fifty (50) Tax Exemptions and Reliefs That Will Benefit The Masses Under The New Nigerian Tax Reform Laws (Effective 1 January 2026) Read More
Understanding the Fossil Fuel Surcharge Regime Under the Nigeria Tax Act 2025. The Nigeria Tax Act (NTA) 2025 introduces a significant new fiscal measure aimed at balancing environmental sustainability with …
Understanding the Fossil Fuel Surcharge Regime Under the Nigeria Tax Act 2025: A Comprehensive Analysis Read More
Court of Appeal Affirms EFCC’s Power to Investigate Tax Evasion in Nigeria. Understanding Sections 128–139 of the Nigeria Tax Act, 2025: Modernizing Stamp Duties on Instruments in Nigeria Introduction The …
Court of Appeal Affirms EFCC’s Power to Investigate Tax Evasion in Nigeria: A Professional and Legal Analysis Read More