Bahrain: Cabinet approves draft law regarding excise tax

14 November, 2017

The Cabinet approved a draft-law on ratifying the Gulf Cooperation Council (GCC) unified selective excise tax on unhealthy drinks on 16th October 2017. The Cabinet has endorsed an excise tax bill that would impose a 100% tax on tobacco products,

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UAE: MoF announces Executive Regulation for VAT

12 November, 2017

The Finance Ministry (MoF) announced the Executive Regulation for the Federal Decree-Law No. (8) of 2017 regarding Value Added Tax (VAT) at a Cabinet meeting on November 7, 2017, directed by the Vice President and Prime Minister of the UAE, Sheikh

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Oman joins the inclusive framework on BEPS

07 November, 2017

On 20 October 2017, the Sultanate of Oman has become the 103rd jurisdiction to join the inclusive framework on Base Erosion and Profit Shifting (BEPS). Members of the inclusive framework have the opportunity to work together with other OECD and G20

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Nigeria: President presents Budget proposal 2018

07 November, 2017

The President, Muhammadu Buhari, on November 7, 2017, presented the Budget proposal 2018 to the joint session of the National Assembly for approval. While presenting the document before the joint session of the national assembly in Abuja, the

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Ghana: Government plans to cut corporate income tax in 2018

06 November, 2017

Recently, the Minister of Finance and Economic Planning, Mr. Ken Ofori-Atta announced that the Government is working to reduce corporate income tax by 5% next year. This means businesses would pay 20% of their profits as corporate income tax as

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Ghana: Government proposes to abolish 25% corporate tax on private universities  

06 November, 2017

On 28 October 2017, the Vice President of Ghana, Dr. Mahamudu Bawumia has announced that government is working hard towards the abolishment of the 25% corporate tax on Private Universities as part of government’s support to the private Tertiary

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UAE: DTA signs with Rwanda

05 November, 2017

An Income Tax Agreement was signed on November 1, 2017, between United Arab Emirates (UAE) and Rwanda for the avoidance of double taxation and the prevention of fiscal evasion. This agreement will enter into force after the ratification instruments

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Morocco: Draft Budget for 2018

05 November, 2017

The draft budget 2018 was presented to the Parliament on October 20, 2017. This draft Law is available in French language. The Economic and Finance Minister, Mr. Mohamed Boussaid, held a press conference regarding the Finance Bill 2018 on October

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Netherlands and Zambia: Dutch parliament approves DTA

31 October, 2017

The lower house of the Dutch parliament approved the Double Taxation Agreement (DTA) with Zambia on 24 October 2017 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Once in force and

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DTA between Jersey and UAE came into force

30 October, 2017

On 15 February 2017, the Double Taxation Agreement (DTA) between Jersey and United Arab Emirates was entered into force and it will apply from 1 January 2018. The agreement contains Dividends rate 0%, Interest rate 0%, Royalties rate

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Nigeria: Alert notice for smokers

29 October, 2017

The Youth Action on Tobacco Control and Health (YATCH), an NGO, has appreciated the Federal Government’s plan to increase tobacco tax. The Minister of Health, Prof. Isaac Adewole, on October 25, 2017, said that the government might increase the

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Turkey: Revenue Administration publishes draft Communiqué 3 on APAs

25 October, 2017

The Revenue Administration published draft General Communiqué No. 3 on October 24, 2017 regarding transfer pricing. This provides amendments to Section 6 of General Communiqué No. 1. According to draft General Communiqué No. 3, definitions of

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Double tax treaty between Cyprus and Ethiopia enters in to force

25 October, 2017

On 19 October 2017, the Double Taxation Agreement (DTA) between Cyprus and Ethiopia was entered into force and it will apply from 1 January 2018 in Cyprus and from 8 July 2018 in

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UAE: MoF still works with VAT regulations

23 October, 2017

The Ministry of Finance is still in the process of preparing the executive VAT regulation, in coordination with the concerned authorities. The Finance Ministry is committed to working with the highest levels of transparency and disclosure

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Turkey: Social Security Agreement signs with Poland

19 October, 2017

A Social Security Agreement was signed on October 17, 2017 between Turkey and Poland. The Treaty will enter into force after the ratification processes of two countries are

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OECD: Revenue Statistics in Africa 2017

19 October, 2017

According to new data from Revenue Statistics in Africa 2017 released on 12 October 2017 the mobilisation of domestic resources is improving steadily in African countries. This annual report is produced jointly by the African Tax Administration

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Spain: Cabinet approves the ratification of income tax treaty with Qatar

19 October, 2017

On October 11, 2017, the Spanish Council of Ministers approved the ratification of the pending income tax treaty with Qatar. The treaty was signed on 10 September 2015 and is the first of its kind between the two countries and will enter into force

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Ukraine and Turkey sign protocol to convention on avoidance of double taxation

19 October, 2017

On 9 October 2017, a protocol was signed between the Government of Ukraine and the Government of the Republic of Turkey on amendments to the Convention for the avoidance of double taxation and the prevention of tax evasion with regard to taxes on

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