A number of tax changes have been introduced in Togo for 2017 by the Finance and Management Act 2017 (Law no. 2017-002). The main changes are summarized as follows:

• The corporate tax rate is reduced from 29% to 28%;
• The withholding tax on payments for services and royalties to non-residents without a permanent establishment in Togo is increased from 15% to 20%;
• The VAT registration threshold …