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#  NL-Africa Tax Desk newsletter – first edition 

 January 21, 2021 

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Dear reader,

We are excited to welcome you to this first edition of our NL-Africa Tax Desk newsletter. In 2020 African governments’ tax policies have been subject to a lot of changes impacted by the BEPS action points, the COVID-19 crisis and developments on the energy markets. Although the African continent is diverse, there are typical challenges in staying compliant with local tax obligations that MNEs and investors face when investing and developing business activities in Africa. Managing your business’ tax position in Africa is not a ‘one-off’ exercise and requires continuous monitoring of the latest tax developments. The aim of this newsletter is to give you an easy-to-read overview of these updates on the African tax landscape.

If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk).

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

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

## Table of contents

- [Ghana: Changes to tax procedural and appellate processes](https://home.kpmg/us/en/home/insights/2021/01/tnf-ghana-changes-to-tax-procedural-processes.html)
- [Kenya: Digital services tax regulations; scheduled effective date of 2021 ](https://home.kpmg/us/en/home/insights/2020/12/tnf-kenya-digital-services-tax-regulations-effective-date-2021.html)
- [Kenya: Tax measures and changes effective 1 January 2021](https://home.kpmg/us/en/home/insights/2021/01/tnf-kenya-tax-measures-and-changes-effective-1-january-2021.html)
- [Netherlands: Dutch Ministry of Finance pusblishes list of designated developing countries for Unilateral Decree on the Avoidance of Double Taxation for tax year 2020 (in Dutch)](https://www.rijksoverheid.nl/documenten/circulaires/2020/12/22/aangewezen-ontwikkelingslanden-op-grond-van-artikel-6-van-het-besluit-voorkomen-dubbele-belasting-2001)
- [Nigeria: PAYE tax returns due 31 January 2021](https://home.kpmg/us/en/home/insights/2021/01/tnf-nigeria-paye-tax-returns-due-31-january-2021.html)
- [Nigeria: Petroleum investment allowance, disposal of assets used for petroleum operations (court decision)](https://home.kpmg/us/en/home/insights/2021/01/tnf-nigeria-petroleum-investment-allowance-disposal-of-assets-used-for-petroleum-operations-court-decision.html)
- [Nigeria: Sales in ordinary course of business exempt from withholding tax](https://home.kpmg/us/en/home/insights/2021/01/tnf-nigeria-sales-ordinary-course-business-exempt-withholding-tax.html)
- [Nigeria: Stamp tax on teller deposits, electronic transfers by banks](https://home.kpmg/us/en/home/insights/2021/01/tnf-nigeria-stamp-tax-teller-deposits-electronic-transfers-banks.html)
- [Nigeria: Updated company registration portal](https://home.kpmg/us/en/home/insights/2021/01/tnf-nigeria-updated-company-registration-portal.html)
- [South Africa: VAT implication of employee secondments](https://home.kpmg/us/en/home/insights/2021/01/tnf-south-africa-vat-implication-employee-secondments.html)
- [Uganda: Answers of Dutch State Secretary of Finance in response to parliamentary questions on the Uganda-NL tax treaty (in Dutch) ](https://www.rijksoverheid.nl/documenten/kamerstukken/2020/12/16/beantwoording-kamervragen-sp-naar-aanleiding-van-het-bericht-oeganda-loopt-21-miljoen-mis-door-nederland)
- [Registrations are open for the 2021 KPMG Virtual EMA Tax &amp; Legal Summit scheduled for February 9, 2021](https://www.kpmgglobalevents.com/2021emasummit/)

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 [##  More information on the NL-Africa Tax Desk? 

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 [       ![Sebastiaan Paling](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2022-07/Sebastiaan%20Paling%20profiel.jpg)  

 ](https://www.meijburg.com/about-us/our-people/sebastiaan-paling) 

 [ Sebastiaan Paling ](https://www.meijburg.com/about-us/our-people/sebastiaan-paling) 

 Director paling.sebastiaan \[at\] kpmg.com [  Meijburg Rotterdam ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-rotterdam) 

[##  Factsheet 

###  NL-Africa Tax Desk 

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