Benin | General Tax Code (2024) | 2025 Finance Law |
Burkina Faso | General Tax Code (2023) | 2024 Finance Law |
Cameroon | General Tax Code (2024) | 2025 Finance Law |
Central African Republic | General Tax Code (2022) | 2023 Finance Law
2024 Finance Law
2025 Finance Law |
Democratic Republic of Congo | General Tax Code (2021) | 2022 Finance Law
2023 Finance Law
2024 Finance Law |
Gabon | General Tax Code (2022) | 2023 Finance Law
2024 Finance Law |
Guinea | General Tax Code (2022) | 2024 Finance Law
2023 Finance Law |
Madagascar | General Tax Code (as updated for the 2024 Finance Law) | |
Mauritania | General Tax Code (2023) | 2024 Finance Law |
Mexico | Income Tax Law (2024) | |
Morocco | General Tax Code (2025) | |
Niger | General Tax Code (2022) | 2024 Finance Law
2023 Finance Law |
Rwanda | Nº 027/2022 of 20/10/2022 (Income Tax Law) | Law Nº 051/2023 of 05/09/2023 Amending the Income Tax Law
Ministerial Order Nº006/19/10/TC of 29/04/2019 providing for the carry forward of tax losses
Ministerial Order Nº003/19/10/TC of 29/04/2019 on determining permanent residence and the location of the effective place of management
Ministerial Order Nº 003/20/10/TC of 11/12/2020 establishing general rules on transfer pricing |
Senegal | General Tax Code (2023) | 2024 Finance Law |
Togo | General Tax Code (2023) | 2024 Amended Finance Law |
Tunisia | General Tax Code (2022) | 2023 Finance Law
2024 Finance Law |