The Finance Bill for 2017 is reportedly before Togo's National Assembly (parliament). The bill includes tax rate changes, as well as certain BEPS and transfer pricing-related changes. The main measures are summarized as follows:

Tax Rate Changes

• Reducing the corporate income tax rate from 29% to 28%;
• Increasing the withholding tax rate on royalties and services from 15% to 20%; and
• Introduci…