Emerging Africa: Treaty Upgrades vs. Administrative Drag
Treaty reform is moving faster than treaty delivery Across emerging Africa, treaty policy has moved forward. Several jurisdictions have updated treaty networks, adopted Base Erosion and Profit Shifting standards, or absorbed anti-abuse changes through the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, commonly called the Multilateral Instrument. […]
Africa 2026 Watchlist: Morocco, Egypt, Kenya, Nigeria WHT Developments
Africa’s 2026 withholding tax (WHT) landscape is becoming a year of tighter administration, sharper classification rules, and more demanding documentation standards. Across Morocco, Egypt, Kenya, and Nigeria, WHT risk is moving deeper into treaty access, source rules, digital enforcement, and payment characterisation. For cross-border investors, that changes the control framework. The real issue is no […]