Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: Africa

Page 2 of 6 · 120 published records

• Smart Moves for Digital Nomads: Navigating Entity Setup and Tax Home in Africa — Are you a digital nomad eyeing Africa as your base? Here’s a guide to structuring your entity and establishing a tax home while optimizing compliance and costs.
• Tax Strategy for Digital Nomads in Mauritius: Leveraging Finance Act 2026 Changes — Recent changes under Mauritius’s Finance Act 2026 offer new opportunities and obligations for digital nomads—here’s how to align your tax-home strategy, stay compliant and optimise deductions.
• How to Navigate South Africa’s Third-Party Data Requirement: A Compliance Guide — South Africa’s SARS is enforcing bi-annual submissions of third-party data, with tight deadlines and expanding data types—here’s how individuals, employers and entities can stay compliant.
• Faithful Filings: Navigating Ring-fencing of Losses & Trust Tax Updates in SA’s 2026 Assessment Year — Ring-fencing of certain loss claims and changes to trust-related filings may trip up taxpayers this season — here’s what’s new, who’s affected, and how to stay compliant.
• Advance Pricing Agreements (APAs) – What Multinationals in South Africa Need to Do Now — SARS has launched a pilot APA programme from September 1, 2026 — offering binding certainty for large cross-border transactions. Here’s how to qualify and apply now.
• Decoding SARS’s New VAT & Turnover Tax Thresholds for Small Businesses — South Africa’s VAT registration thresholds and Turnover Tax limits have jumped significantly as of 1 April 2026 — here’s what small businesses need to know to stay compliant and take advantage.
• Case Study: How Rwanda’s 2024/25 Tax Reforms Affect Importers and Consumers — From electric vehicle perks to duty cuts on essentials like rice and sugar—and higher rates on used clothes—Rwanda’s tax changes significantly shift cost structures for businesses and households alike.
• Compliance Essentials for Digital Nomads in African Jurisdictions — Remote work offers flexibility—but understanding obligations like tax residency, reporting thresholds, and digital-service taxes across Africa can save nomads from unexpected liabilities.
• Entity Setup in Africa: Choosing the Right Business Structure in Mauritius & South Africa — The best structure for your business depends on your activities, presence, and goals—learn how Mauritius’ Qualified Domestic Minimum Top-Up regime and South Africa’s Advance Pricing Agreements could affect setup choices.
• Compliance Spotlight: VAT-Exempt Schools and EMP501-TRN Rules in South Africa — Recent policy changes require schools to deregister VAT and employers to include valid IT Reference Numbers in EMP501 submissions—what institutions need to do now.
• Entity Setup in South Africa: Using the APA Pilot Programme for Multinationals — Multinationals can now gain advance certainty on transfer-pricing via South Africa’s APA pilot starting September 2026—critical for business structuring.
• Must-Know Strategies for Digital Nomads: Tax Compliance in Rwanda under Kigali International Financial Centre — How the new Rwanda PIT exemption for foreign income under KIFC reshapes tax planning for nomads relocating and working globally.
• Entity Setup Tax Considerations for Mauritius: Leveraging the Domestic Minimum Top-Up Tax — Mauritius’s recent changes to the Domestic Minimum Top-up Tax (DMT Tax) provide strategic opportunities for new entities—understand deadlines, thresholds, and compliance.
• Tariff & Fuel Levy Shifts: What Businesses Must Do Now in South Africa — Recent customs duty and fuel levy changes demand immediate action from South African importers, distributors, and SMEs—what to expect and how to plan.
• How Digital Nomads Should Navigate South Africa’s New DTA APA Regime — South Africa’s introduction of the Advance Pricing Agreement (APA) notices provides cross-border certainty—learn how nomads and remote workers can benefit.
• Schools Exiting VAT: Understanding the Deregistration and Exit VAT Obligations — If you run a school under the South African Schools Act, 2026 changes mean you may need to deregister for VAT and account for exit VAT—here’s what to watch and how to act.
• Navigating South Africa’s New Digital VAT Model: What Businesses Need to Know — SARS is launching a modernised VAT system with an upcoming Consultation Paper aimed at integrating VAT compliance into everyday business operations—what you should do now to prepare.
• Case Study: How Rwanda’s Compliance Improvement Plan Boosted VAT Rewards Participation — Deep dive into Rwanda’s strategy to raise voluntary tax compliance via VAT Rewards, enforcement and taxpayer registration.
• Entity Setup for Entrepreneurs in Rwanda & SA: Choosing the Best Structure for Tax Efficiency — Deciding between branch, company or sole trader has big tax & compliance consequences—here’s how to choose the optimal entity structure in Rwanda and South Africa.
• Digital Nomad Tax Toolkit: Key Tax Obligations When Working Remotely in South Africa & Rwanda — Remote workers crossing borders need clarity on VAT, tax residence, prepaid taxes & entity choice in emerging nomad hubs across Africa.