Niger's Ministry of Finance recently announced the publication of the Finance Law for the 2022 Budget Year (Law No. 2021-50 of 20 December 2021). The main tax measures of the law include: The rules regarding the scope of income subject to income tax on securities (IRVM) are amended in relation to deemed distributions of income (dividends) with the additional provision that amounts placed in free reserves that exceed one-fifth of a company's share capital are considered a deemed distribution subject to IRVM, calculated on 50% of the amounts so placed in reserve; The obligation to fictitiously calculate the VAT on...