Africa 

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Ghana fiscal guide

Ghana fiscal guide
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

Nigeria fiscal guide
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

Country report: Kenya
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.