1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Newsletter – December 2024 # NL-Africa Tax Newsletter – December 2024 3 januari 2025 ![NL-Africa Tax Newsletter](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2023-10/capture_1_0.png) Dear business relation, This month’s NL-Africa Tax Desk newsletter includes, amongst others, a publication of KPMG Nigeria on doing deals in Sub-Saharan Africa. Next to that, this newsletter includes transfer pricing updates from Kenya (ruling of the Tax Appeals Tribunal) and Nigeria (APA guidelines). If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact [**Sebastiaan Paling**](mailto:paling.sebastiaan@kpmg.com) (Head of the NL-Africa Tax Desk). Please visit [**our website**](https://meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk)[ ](https://meijburg.com/about-us/offices-country-desks/international-markets-and-country-desks/nl-africa-tax-desk)for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet. Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ **Africa** - [KPMG BEPS 2.0 (Pillar Two) tracker](https://digitalgateway.kpmgservices.tech/en-US/news/beps) - [Taxation of the digitalized economy](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf) - [Transfer pricing documentation summaries by jurisdiction](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/kpmg-global-transfer-pricing-review.pdf) - [WATAF Comment on UN Framework Convention on International Tax Cooperation](https://wataf-tax.org/2024/12/11/wataf-comment-on-un-framework-convention-on-international-tax-cooperation/) **Kenya** - [Kenya Tax Appeals Tribunal rules that resale price method is not appropriate for controlled transaction of purchase of products ](https://new.kenyalaw.org/akn/ke/judgment/ketat/2024/1601/eng@2024-11-22) **Nigeria** - [Guidelines on advance pricing agreements](https://kpmg.com/us/en/taxnewsflash/news/2024/12/tnf-nigeria-guidelines-on-advance-pricing-agreements.html) - [Proposed tax incentives for oil and gas sector](https://kpmg.com/us/en/taxnewsflash/news/2024/12/tnf-nigeria-proposed-tax-incentives-oil-and-gas-sector.html) - [Publication on doing deals in Sub-Saharan Africa ](https://kpmg.com/ng/en/home/insights/2024/11/doing-deals-in-sub-saharan-africa-2024-.html) **Seychelles** - [Seychelles publishes 2025 Budget Statement ](http://www.finance.gov.sc/uploads/national_budget/2025%20Budget%20Speech.pdf) **South Africa** - [Discussion document on taxation of collective investment schemes](https://kpmg.com/us/en/taxnewsflash/news/2024/12/tnf-south-africa-discussion-document-on-taxation-of-collective-investment-schemes.html) - [Proposed environmental tax amendments](https://kpmg.com/us/en/taxnewsflash/news/2024/12/tnf-south-africa-proposed-environmental-tax-amendments.html) - [SARS consults public on 2025 Draft Revenue Laws Amendment Bill ](https://www.treasury.gov.za/public%20comments/DraftRevenueLaws/2024121301%20Media%20Statement%20-%20Revenue%20Laws%20Amendment%20Bill%20and%20Discussion%20Papers.pdf) - [SARS publishes guide on the allowances and deductions relating to assets used in the generation of electricity from specified sources of renewable energy ](https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-Pub-Guide-IT39-Guide-on-the-Allowances-and-Deductions-Relating-to-Assets-Used-in-the-Generation-of-Electricity.pdf) **Zambia** - [Zambia joins the OECD Development Centre ](https://www.oecd.org/en/about/news/announcements/2024/12/barbados-and-zambia-join-the-oecd-development-centre.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/2662&title=NL-Africa Tax Newsletter – December 2024&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/2662 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – December 2024&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/2662 "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/2662 "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 Newsletter? ](https://www.meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk) [ Read more ](https://www.meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/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 Newsletter ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf) [ Download ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf)