Africa 

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Ghana fiscal guide (PDF 376 KB)

Ghana fiscal guide (PDF 376 KB)
Ghana has a positive attitude towards foreign private investment. There are, however, limited restrictions on sectors or areas in which a foreign investor cannot participate.

Nigeria fiscal guide (PDF 622 KB)

Nigeria fiscal guide (PDF 622 KB)
There are currently no special transfer pricing rules in Nigeria. However, there are general anti-avoidance provisions in the tax laws that empower the FIRS to adjust the tax liability of a company where the FIRS is of the view that the company’s transactions were not conducted at arm’s length.

Country report: Kenya (PDF 259)

Country report: Kenya (PDF 259)
Kenya has a very diverse population that includes most major ethnic and linguistic groups of Africa. Traditional pastoralists, rural farmers, Muslims, Christians, and urban residents of Nairobi and other cities contribute to the cosmopolitan culture.