The African Tax Administration Forum (ATAF) has released Suggested Approaches to Drafting Domestic Minimum Top-Up Tax Legislation, which includes three suggested approaches summarized as follows. This updates an earlier Suggested Approach that was released in January 2023.
Members of the ATAF include Angola, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Chad, Comoros Islands, Egypt, Eritrea, Gabon, Gambia, Ghana, Ivory Coast, Kenya, Lesotho, Liberia, Madagascar, Malawi, Mauritania, Mau…