On 22 September 2022, the OECD published a taxation working paper assessing the impact of tax incentives on the effective tax rates in seven Sub-Saharan African countries, including Angola, Botswana, Eswatini, Kenya, Mauritius, Senegal, and South Africa.
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Assessing tax relief from targeted investment tax incentives through corporate effective tax rates
Methodology and initial findings for seven Sub-Saharan African countries
Corporate tax incentives reduce investment costs for busines…