Tax Controversy & Dispute Resolution- Africa Insight Series

We are delighted to share insights from recent tax cases from the Tax Appeal Tribunals and Courts in Kenya, Nigeria and South Africa. This seminal publication from PwC’s Tax Controversy & Dispute Resolution Team aims to bring businesses and taxpayers up to date with landmark tax decisions.

Some of the cases analysed from Kenya include cases relating to the definition of exported services for VAT purposes, taxpayer’s right to VAT refunds for exported services where no agency relationship exists.

From Nigeria, we analysed decisions relating to the extent of the executive’s power to make or amend tax statutes, applicability of Double Tax Treaty Commentary to the France Nigeria Double Tax Treaty with respect to income from shipping operations.

The cases analysed from South Africa include cases relating to the Voluntary Disclosure Programme (VDP), particularly on the question of whether interests can be remitted and the definition of “voluntary“ and “disclosure” under the VDP.


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Chijioke Uwaegbute

Chijioke Uwaegbute

Partner & Tax Leader, PwC Nigeria

Tel: +234 (1) 2711700

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