Research and insights

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

Jurisdiction: Africa

Page 5 of 6 · 120 published records

• Compliance Guide: Key Filing & Reporting Deadlines Emerging in African Tax Jurisdictions 2026 — Staying compliant across jurisdictions means knowing not just rates but **when** to file. Missed deadlines can lead to penalties that eclipse the tax itself.
• Tax Planning: Using Foreign Tax Credits & DTAs to Avoid Double Taxation in African Jurisdictions — Double taxation is a major concern for individuals and entities earning income in multiple African countries. But tax treaties and foreign tax credits offer powerful tools to ease the burden—if properly applied.
• Digital Nomads in Africa: How to Navigate Permanent Establishment and Income Tax Triggers — Many remote workers assume that being abroad means tax-free income—yet certain activities can easily cross the line into establishing a taxable presence. Learn where those lines are drawn across Africa and how to stay in the clear.
• Compliance Spotlight: RRA’s New Priorities for Accommodation & Other Sectors — Rwanda is tightening compliance in hospitality, short-term rentals, professional services, construction and more as part of its 2026-2027 plan.
• Ring-Fence Losses & Micro-Business Turnover Tax: Key Tax-Planning Changes in South Africa (2026) — Understanding how new limits on loss claims and the expanded turnover tax threshold affect individuals and small enterprises.
• How Digital Nomads Can Leverage Rwanda’s Kigali International Financial Centre Exemption — Exploring how foreign experts and professionals relocating to Kigali under the financial centre license can benefit from foreign-source income exemptions.
• Digital Nomad Tax Considerations Across Africa: What Remote Workers Should Know — As remote work grows, understanding tax exposure in places like South Africa and Mauritius is essential—for residency, withholding, and digital income reporting.
• Becoming a Registered Tax Agent in Mauritius: What You Need to Know — Mauritius now requires registration of all individuals acting as tax agents from 30 June 2026—this article walks you through what qualifies, when, and how.
• Navigating the Turnover Tax Landscape in South Africa (2026 Update) — South Africa’s Budget 2026 introduces sweeping changes to VAT thresholds and turnover tax qualification—making simplified tax regimes more accessible to micro-businesses.
• How Global Minimum Tax and Ring-fencing Losses Are Changing South Africa’s Tax Landscape — New rules on ring-fencing and Global Minimum Tax (GMT) under Pillar Two are pushing companies and individuals to rethink cross-border operations—compliance stakes have never been higher.
• Mastering Tax Threshold Changes in South Africa: What SMMEs and Individuals Need to Know — The 2026 Budget has reshaped key thresholds—VAT registration, turnover tax, and personal tax brackets—bringing relief and complexity. Know which changes affect you and how to adapt.
• Tax Policy and Regulatory Updates: Mauritius & Rwanda June–July 2026 Highlights — Recent government policy changes in Mauritius and Rwanda provide important updates on budget measures, tax types, and operational changes that affect business compliance and planning.
• Navigating the 2026 Filing Season in South Africa: Ring-Fencing Rule & Auto-Assessment Changes — From 1 March 2026, SARS has updated the ring-fencing of assessed loss rules and introduced larger auto-assessment coverage—key changes for individuals, trusts and provisional taxpayers.
• Small Businesses in South Africa: VAT & Turnover Tax Thresholds Increased—What You Need to Know — The South African government has raised VAT compulsory registration and turnover tax thresholds to R2.3 million, fundamentally changing the obligations for small businesses from April 1, 2026.
• Digital Nomad Guide: South Africa’s Online Traveller Declarations & Tax Implications — If you’re a remote worker or frequent traveller to South Africa, the new traveller declaration requirements and tax residency rules could affect your obligations—and here's how to stay ahead.
• Compliance Deep Dive: New Customs & Excise Rules for Invoice Data and Traveller Declarations in South Africa — The latest SARS rule amendments impact customs documentation and cross-border traveller declarations—key compliance shifts for businesses and individuals.
• Optimizing Global Minimum Tax (Pillar Two) for Multinationals Operating in South Africa — Understanding how recent SARS notices affect Global Minimum Tax (GMT) calculations and interest methods offers multinationals clarity and opportunities for tax planning.
• Tariff Shifts in South Africa: Environmental Levies & Fuel Duties Under the 2026 Budget — South Africa’s 2026 budget introduced new tariffs, environmental levies, and fuel duties—here’s how importers, consumers, and businesses are impacted.
• New Rules for Mauritius Tax Agents: What You Need to Know by December 2026 — Mauritius is introducing mandatory registration for tax agents—this article guides you through who qualifies, what’s required, and how this affects nomads and businesses.
• Navigating the Compliance Tide: Rwanda’s 2026/27 Compliance Improvement Plan — Rwanda’s Revenue Authority just rolled out its 2026/27 plan to improve tax compliance—this article breaks down what it means for businesses and individuals.