Research and insights

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

Jurisdiction: Africa

Page 4 of 6 · 120 published records

• Navigating Filing Season 2026 in South Africa for Individuals and Provisional Taxpayers — Getting through SARS’s 2026 filing season streamlined: essential changes, deadlines, and tips for minimizing mistakes.
• VAT Modernisation in South Africa: What Taxpayers and Businesses Need to Know — Discover key features of SARS's proposed digital VAT model, its expected benefits, and how businesses can shape the future of VAT administration.
• What Digital Nomads Should Know: VAT Modernisation & Travel Declarations in South Africa — Upcoming VAT admin reforms and requirements for traveller declarations will affect digital nomads living or doing business in South Africa.
• Navigating South Africa’s Ring-fencing of Losses: What Individuals Should Know — Understanding how section 20A’s recent changes impact taxpayers who repeatedly incur trade losses, especially after the marginal rate threshold was lowered.
• Top Entity Setup Mistakes in South Africa (And How to Avoid Them) — Choosing the wrong legal structure or ignoring special economic zones can cost you. Here’s a guide to getting entity setup right in SA.
• Setting Up as a Digital Nomad in Rwanda: Tax Rules You Can’t Miss — Rwanda is updating its approach to VAT on online services—here’s what digital nomads and remote freelancers need to know to stay compliant and efficient.
• How South Africa’s VAT Modernisation Proposal Could Transform Compliance — SARS has released a new consultation paper proposing a Digital VAT model. Here's what it means for businesses and how to prepare.
• Understanding Rwanda’s Transfer Pricing Fix & Loss Carry-Forward Rules: Opportunities for Businesses — Rwanda’s new ministerial order clarifies loss carry-forward periods and simplifies accounting; key for entities operating in Rwanda or planning investment there.
• Digital VAT Modernisation in South Africa: What Nomads and SMEs Should Prepare For — South Africa’s VAT Modernisation Consultation is underway—understanding changes now could help remote workers, small businesses, and digital nomads avoid pitfalls.
• Navigating South Africa’s Ring-Fence Loss Rules: What You Need to Know in 2026/27 — How recent amendments to Section 20A and other income tax changes affect taxpayers—and what individuals, trusts and businesses must plan for now.
• South Africa’s VAT Exemption for Schools: What Nonprofit & Education Entities Should Know — Starting 2026, schools in South Africa become largely VAT exempt—institutions must deregister and handle past VAT returns to align with the new rules effectively.
• New Advance Pricing Agreement Notices in South Africa: Navigating the Changes — South Africa rolled out several new notices on APAs in August 2026—taxpayers need to navigate eligibility, documentation and fees to use this alignment tool effectively.
• Modernising VAT in South Africa: What the Proposed Digital Model Means for Vendors — South Africa is rethinking its VAT system with a proposal for a digital-first model—vendors need to prepare for stricter data requirements, phased implementation and increased transparency.
• Best Practices for VAT Modernisation and Compliance: Lessons from South Africa — South Africa’s drive toward a digital VAT regime highlights vital lessons for businesses navigating compliance volatility, especially with moving thresholds and new digital tools.
• Entity Setup for Small Businesses in South Africa: Turnover Tax, VAT Thresholds & Structure — With recent increases in thresholds and the rise of turnover-based regimes, structuring your small business entity in South Africa can yield cost and compliance benefits.
• Maximizing Tax Efficiency for Digital Nomads in Africa: What You Need to Know — Digital nomads increasingly earning from Africa or working across its borders must understand residence, double taxation treaties, and VAT obligations. This article equips you with practical strategies to optimize taxes while staying compliant.
• Entity Setup Strategies in Mauritius Amid QDMTT & Fair Share Contribution Regimes — Mauritius’ rising international tax obligations mean that entities, especially financial service and holding companies, must reconsider their structure under the Qualified Domestic Minimum Top-up Tax (QDMTT) and Fair Share Contribution rules.
• How South Africa’s VAT Modernisation Could Change Compliance for Small and Medium Businesses — The upcoming Digital VAT Model promises to reshape how SMEs invoice, report, and reclaim VAT—here’s what small business owners need to know now.
• Recent Changes in Mauritius Tax Compliance: What Corporations and Individuals Need to Know — Mauritius has introduced several compliance updates—from domestic minimum top-up tax rules to Fair Share Contributions—that affect when and how individuals and companies fulfil tax obligations.
• Navigating Advance Pricing Agreements: Tax Planning for Multinational Companies in South Africa — Understand how new SARS notices around DTA Advance Pricing Agreements (APAs) affect your cross-border transfer pricing strategy—a must-read for multinationals operating in Africa.