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IBFD country updates

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Country Surveys – these require an IBFD subscription
Botswana by Jude Amos(Reviewed up to 14 June 2019)Corporate TaxationGeneral anti-avoidance rules amended.Transfer pricing rules introduced.Thin capitalization rule replaced by rule based on a percentage of EBITDA.Amendment to Transfer Duty Act proposed.
Cabo Verde by Leendert Verschoor, Catarina Nunes, Dúnia Moniz Delgado(Reviewed up to 1 April 2019)Corporate TaxationCorporate income tax rate reduced from 25{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} to 22{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}.Provisions on financial sector incentives amended.Special regime introduced for specified maritime activities.Certain exemptions from customs duty extended.
Congo (Rep.) by Cynthia Adoua(Reviewed up to 1 March 2019) Corporate TaxationWithholding tax on specified commissions increased from 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} to 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}.Strict conditions introduced in respect of incentive agreements.Tax returns to be filed using prescribed model.Minimum tax provisions revised.Provisions on taxable persons for VAT purposes revised.Various miscellaneous non-codified taxes introduced.Individual TaxationLump-sum taxation regime revised.Tax returns to be filed using prescribed model.
Equatorial Guinea by Vanessa Arruda Ferreira(Reviewed up to 1 May 2019)Corporate TaxationLocal participation requirements relaxed.Tax on ownership of motor vehicles, etc.
Eswatini (formerly Swaziland) by Obiageli Chiedu(Reviewed up to 1 May 2019)Business and InvestmentAgreement establishing the African Continental Free Trade Area ratified by Eswatini
Lesotho by Tebello Thabane, Paul Khanare(Reviewed up to 1 May 2019)Corporate TaxationVAT reduced rates and zero-rated supplies list revised.Individual TaxationPersonal credit increased.Business and InvestmentCultivation and export of medical cannabis legalizedLicensing requirements and fees established for medical cannabis
Liberia by Theophilus Dekonty Joseph(Reviewed up to 30 April 2019)Corporate TaxationGoods and services tax on specified travel services reduced.Concessionaires not to pay annual surface rent on encumbered land.Social security contribution rates increased.Amnesty announced in respect of real estate taxes.Amnesty announced in respect of customs duties.Individual TaxationSocial security contribution rates increased.
Mozambique by Malaika Ribeiro(Reviewed up to 1 April 2019)Individual TaxationSelf-assessment deadlines revised.
Zimbabwe by Joyce Chigome, Kennedy Munyandi(Reviewed up to 30 April 2019) Corporate TaxationAmendments to deemed source provisions.Changes to the incentives for mining companies.Update on advance rulings.Update of the general anti-avoidance provisions.Update of the transfer pricing provisions.Imposition of the intermediated money transfer tax.Individual TaxationAmendments to the income tax rates.Amendments to the source rules.Business and InvestmentAgreement establishing the African Continental Free Trade Area ratified.
Country Analyses
Nigeria by Osita Aguolu(Reviewed up to 1 April 2019)Corporate TaxationCompletely new chapter.Individual TaxationCompletely new chapter.
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Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
Typical outcomes Build defensible TP files and strategies, improve audit readiness Design cross-border structures within rules, mitigate double tax Apply SA tax law accurately, manage reviews and disputes
Entry point Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award Best for What you achieve Assessment highlights
PG Certificate Foundation to intermediate upskilling Core concepts, frameworks, and applied techniques Short case write ups, timed responses, applied tasks
PG Diploma Expanding technical depth and application Advanced analysis, risk management, documentation quality Integrated case assignments, policy memos, oral defence
MSc Leaders and specialists building authority Capstone project and research backed practice outcomes Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
Outcomes Confident litigation preparation and defence for TP disputes Stronger execution, clear roles, measurable team performance Reduced VAT errors, better cash flow, fewer surprises at audit Structured governance, fewer findings, faster dispute resolution
Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected