Burkina Faso National Assembly Adopts Finance Law 2017

On 15 December 2015, the National Assembly adopted the Finance Law 2017. The law contains a number of important amendments including, in particular, the following:
Definition of Permanent Establishment
The law introduces a definition of permanent establishment under domestic law. The definition closely follows Art.5 of the UN Model.
Limitation of Deductibility of Headquarter Charges
Head…
Continue Reading