Mauritania's Finance Law for 2022 (Law no. 2022-01) was enacted on 13 January 2022. The main measures of the law include the following:

• Introduction of a simplified tax regime for commercial fishing that is available for exporters of frozen products, finished products, and fresh or live products, with a flat tax levied on the basis of the gross value of exports, which is payable by the 15th of…