The Togolese Revenue Office (L'Office Togolais des Recettes - OTR) has published an Extract of the Finance Law for 2022 containing the amendments made to the General Tax Code and the Book of Tax Procedures, as well as an overview of the main tax changes. Some of the main tax changes include the following: The scope of taxable income considered derived from and taxable in Togo is expanded to include profit from income generated by any activity carried out using electronic platforms located in Togo; The permanent establishment (PE) rules are updated in respect of construction PEs, providing that a...