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#  NL-Africa Tax Desk newsletter – October 2021 

 28 oktober 2021 

![africa](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2021-01/africa%20desk222.jpg?h=140385b0)  

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 newsletter includes several updates on the international tax environment. We have seen jurisdictions of the OECD/G20 Inclusive Framework - representing more than 90% of global GDP - approve an eight-page statement finalizing several key aspects of a framework for reforming the international tax system. Nigeria and Kenya are among the jurisdictions that have not yet joined this agreement. Namibia has signed-up to the MLI to implement tax treaty-related measures to prevent BEPS and Rwanda is moving to more tax transparency and the exchange of tax information.

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).

Best regards,  
NL-Africa Tax Desk team  
Meijburg &amp; Co

\------------------------------------------------------------------------------------------------------

## Table of contents

#### Africa

- [OECD/G20 Inclusive Framework agreement on BEPS 2.0](https://home.kpmg/us/en/home/insights/2021/10/tnf-kpmg-report-oecd-g20-inclusive-framework-agreement-on-beps-2.html)
- [African Tax Administration Forum’s statement on Inclusive Framework agreement](https://www.ataftax.org/a-new-era-of-international-taxation-rules-what-does-this-mean-for-africa)
- [COVID-19 global tax developments summary](https://assets.kpmg/content/dam/kpmg/us/pdf/2020/03/covid-19-tax-developments-summary.pdf)
- [Electronic invoicing (e-invoicing) and digital reporting global updates](https://assets.kpmg/content/dam/kpmg/us/pdf/2021/03/e-invoicing-digital-reporting-global-updates.pdf)
- [Taxation of the digitalized economy - update of summary of global developments](https://tax.kpmg.us/content/dam/tax/en/pdfs/2021/digitalized-economy-taxation-developments-summary.pdf)
- [Transfer pricing documentation summaries by jurisdiction](https://assets.kpmg/content/dam/kpmg/us/pdf/2021/08/gtpr-tp-documentation-summaries.pdf)
- [UN Handbook on Carbon Taxation for Developing Countries](https://www.un.org/development/desa/financing/post-news/launch-event-handbook-carbon-taxation)

#### Egypt

- [Egypt Introduces new tax requirements for online content creators](https://www.linkedin.com/feed/update/urn:li:activity:6847913577731391488/)

#### Mauritius

- [Financial Action Task Force (FATF) list of jurisdictions for increased monitoring](https://home.kpmg/us/en/home/insights/2021/10/tnf-mauritius-financial-action-task-force-list-of-jurisdictions-for-increased-monitoring.html)

#### Namibia

- [Namibia signs the Multilateral Convention to implement tax treaty related measures to prevent BEPS](https://www.oecd.org/tax/beps/andorra-namibia-and-spain-take-further-steps-to-strengthen-their-tax-treaties.htm)

#### Nigeria

- [Budget proposals for 2022](https://home.kpmg/us/en/home/insights/2021/10/tnf-nigeria-budget-proposals-2022.html)
- [Commentaries on Companies Regulations, 2021 published](https://home.kpmg/ng/en/home/insights/2021/03/commentaries-on-companies-regulations-2021-published-by-cac.html)
- [Extension of VAT exemption for certain goods and services](https://home.kpmg/us/en/home/insights/2021/10/tnf-nigeria-extension-of-vat-exemption-for-certain-goods-and-services.html)
- [Late-filing penalty and interest relief for companies, through 30 November 2021](https://home.kpmg/us/en/home/insights/2021/10/tnf-nigeria-late-filing-penalty-and-interest-relief-for-companies-through-30-november-2021.html)
- [New procedural rules adopted for tax appellate tribunal](https://home.kpmg/us/en/home/insights/2021/10/tnf-nigeria-new-procedural-rules-adopted-tax-appellate-tribunal.html)
- [Registration of business structures as LLPs or LPs](https://home.kpmg/us/en/home/insights/2021/10/tnf-nigeria-registration-business-structures-llps-lps.html)

#### **Rwanda**

- [Rwanda commits to start automatic exchange of information](https://www.oecd.org/tax/exchange-of-tax-information/rwanda-becomes-120th-global-forum-member-to-commit-to-start-automatic-exchange-by-a-specific-date.htm)
- [Rwanda joins regional initiative for tax transparency](https://www.oecd.org/tax/transparency/documents/mexico-and-rwanda-join-regional-initiatives-for-tax-transparency.htm)

#### Seychelles

- [European Union removes Seychelles from its list of non-cooperative jurisdictions](https://www.consilium.europa.eu/en/press/press-releases/2021/10/05/taxation-anguilla-dominica-and-seychelles-removed-from-the-eu-list-of-non-cooperative-jurisdictions/)

#### South Africa

- [Tax developments concerning insurance industry](https://home.kpmg/us/en/home/insights/2021/10/tnf-south-africa-tax-developments-concerning-insurance-industry.html)

Lees verder:

- [ NL-Africa Tax Newsletter  ](https://www.meijburg.nl/internationaal/landendesks/africa-desk)

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 [ Sebastiaan Paling ](https://www.meijburg.nl/over-ons/onze-mensen/sebastiaan-paling) 

 Director paling.sebastiaan \[at\] kpmg.com [  Meijburg Rotterdam ](https://www.meijburg.nl/houd-mij-op-de-hoogte/contact-kantoren/meijburg-rotterdam) 

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