1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Desk newsletter – April 2022 # NL-Africa Tax Desk newsletter – April 2022 28 april 2022 ![Africa](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2022-01/africa%20desk22_0_0.jpg?h=ae5ebffa) Dear reader, The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s NL-Africa Tax Desk newsletter includes the tax measures in the budget of Kenya and the VAT proposals concerning online transactions, digital marketplaces in Kenya’s finance bill. Next to that, it includes an overview of the latest developments in Nigeria’s oil & gas industry and a memo of KPMG tax professionals with comments on the implementation framework of the global minimum tax (i.e., the BEPS GloBE - Pillar Two - model rules). If you would like to know more about the matters addressed in this newsletter or have any feedback, feel free to contact **[Sebastiaan Paling](mailto:paling.sebastiaan@kpmg.com)** (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Desk and the services we offer or to download our factsheet. Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ ## Table of contents Africa - [Transfer pricing documentation summaries by jurisdiction]() - [Taxation of the digitalized economy - update of summary of global developments](https://tax.kpmg.us/content/dam/tax/en/pdfs/2022/digitalized-economy-taxation-developments-summary.pdf) - [Electronic invoicing (e-invoicing) and digital reporting global updates](https://tax.kpmg.us/content/dam/tax/en/pdfs/2022/e-invoicing-digital-reporting-global-updates.pdf) OECD - [Comments on implementation framework of global minimum tax](https://home.kpmg/us/en/home/insights/2022/04/tnf-kpmg-report-comments-on-implementation-framework-of-global-minimum-tax.html) - [New tool provides insights into digitalisation practices and initiatives for 76 tax administrations](https://www.oecd.org/tax/administration/new-tool-provides-insights-into-digitalisation-practices-and-initiatives-for-76-tax-administrations.htm) Angola - [Transfer pricing implications of updated list of “large taxpayers”](https://home.kpmg/us/en/home/insights/2022/03/tnf-angola-transfer-pricing-implications-of-updated-list-of-large-taxpayers.html) Cameroon - [Cameroon deposit instruments for the ratification of the Multilateral BEPS Convention](https://www.oecd.org/tax/beps/belize-and-cameroon-deposit-instruments-for-the-ratification-and-japan-extends-the-application-of-the-multilateral-beps-convention.htm) Gabon - [Global Forum publishes new peer review reports on the exchange of information on request](https://www.oecd.org/tax/transparency/documents/global-forum-publishes-new-peer-review-reports-on-the-exchange-of-information-on-request-for-el-salvador-and-gabon.htm) Ghana - [COVID-19: easing of travel and other restrictions](https://home.kpmg/xx/en/home/insights/2022/04/flash-alert-2022-077.html) Kenya - [Tax measures in budget 2022-2023](https://home.kpmg/us/en/home/insights/2022/04/tnf-kenya-tax-measures-budget-2022-2023.html) - [Transfer pricing and other tax-related measures in Finance Bill, 2022](https://home.kpmg/us/en/home/insights/2022/04/tnf-kenya-transfer-pricing-tax-related-measures-finance-bill-2022.html) - [VAT proposals concerning online transactions, digital marketplaces in finance bill](https://home.kpmg/us/en/home/insights/2022/04/tnf-kenya-vat-proposals-concerning-online-transactions-digital-marketplaces-in-finance-bill.html) Morocco - [Making tax dispute resolution more effective: new peer review assessment for Morocco](https://www.oecd.org/tax/beps/making-tax-dispute-resolution-more-effective-new-peer-review-assessments-for-andorra-bahamas-bermuda-british-virgin-islands-cayman-islands-faroe-islands-macau-china-morocco-and-tunisia.htm) Nigeria - [Big data analytics and the Nigerian withholding tax tates](https://www.mondaq.com/nigeria/withholding-tax/1177180/big-data-analytics-and-the-nigerian-withholding-tax-rates) - [Oil and gas industry update (first quarter 2022)](https://home.kpmg/us/en/home/insights/2022/04/tnf-nigeria-oil-gas-industry-update-first-quarter-2022.html) South Africa - [Tax implications of increase to repo rate](https://home.kpmg/us/en/home/insights/2022/03/tnf-south-africa-tax-implications-increase-repo-rate.html) - [VAT treatment of leasing of aircraft engines](https://home.kpmg/us/en/home/insights/2022/04/tnf-south-africa-vat-treatment-of-leasing-of-aircraft-engines.html) Tunisia - [Making tax dispute resolution more effective: new peer review assessment for Tunisia](https://www.oecd.org/tax/beps/making-tax-dispute-resolution-more-effective-new-peer-review-assessments-for-andorra-bahamas-bermuda-british-virgin-islands-cayman-islands-faroe-islands-macau-china-morocco-and-tunisia.htm) Zambia - [Country-by-country reporting rules for 2021 tax year](https://home.kpmg/us/en/home/insights/2022/04/tnf-zambia-country-by-country-reporting-rules-for-2021-tax-year.html) Zimbabwe - [Extended deadlines for corporate income tax and transfer pricing returns for 2021](https://home.kpmg/us/en/home/insights/2022/04/tnf-zimbabwe-extended-deadlines-for-corporate-income-tax-and-transfer-pricing-returns-for-2021.html) Lees verder: - [ Afrika ](https://www.meijburg.nl/index%2Ephp/landendesk/afrika) - [ NL-Africa Tax Desk ](https://www.meijburg.nl/index%2Ephp/internationaal/landendesks/africa-desk) - [ NL-Africa Tax Newsletter ](https://www.meijburg.nl/index%2Ephp/internationaal/landendesks/africa-desk) - [ ![Linkedin](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_linkedin.svg) ](http://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.nl/index%2Ephp/markdownify/node/1799&title=NL-Africa Tax Desk newsletter – April 2022&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/1799 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Desk newsletter – April 2022&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/1799 "Email") - [ ![Print](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_print.svg) ](# "Print") - [ ![whatsapp](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_whatsapp.svg) ](https://api.whatsapp.com/send?text=https://www.meijburg.nl/index%2Ephp/markdownify/node/1799 "whatsapp") [ ](https://www.meijburg.nl/houd-mij-op-de-hoogte) [ Houd mij op de hoogte ](https://www.meijburg.nl/houd-mij-op-de-hoogte) [## Want to stay up to date on tax in Africa? ### NL-Africa tax newsletter ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [ To register ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [## More information on the NL-Africa Tax Desk? ](https://meijburg.com/nl-africa-tax-desk) [ Read more ](https://meijburg.com/nl-africa-tax-desk) [ ![Sebastiaan Paling](https://www.meijburg.nl/sites/default/files/styles/person_search_result/public/2022-07/Sebastiaan%20Paling%20profiel.jpg) ](https://www.meijburg.nl/index%2Ephp/over-ons/onze-mensen/sebastiaan-paling) [ Sebastiaan Paling ](https://www.meijburg.nl/index%2Ephp/over-ons/onze-mensen/sebastiaan-paling) Director paling.sebastiaan \[at\] kpmg.com [ Meijburg Rotterdam ](https://www.meijburg.nl/index%2Ephp/houd-mij-op-de-hoogte/contact-kantoren/meijburg-rotterdam) [## Factsheet ### NL-Africa Tax Desk ](https://meijburg.nl/sites/default/files/2020-11/KPMG%20Meijburg%20%26%20Co%20NL-Africa%20Tax%20Desk%20.pdf) [ Download ](https://meijburg.nl/sites/default/files/2020-11/KPMG%20Meijburg%20%26%20Co%20NL-Africa%20Tax%20Desk%20.pdf)