The Republic of Congo Finance Bill for 2019 was enacted by way of Law 40-2018 of 28 December 2018. Some of the main tax-related aspects of the law are summarized as follows: Withholding tax changes and clarifications, including: Payments made to resident persons that are not subject to corporate income tax as a consideration for services supplied and used in the Republic of Congo are subject to withholding tax at a rate of 10%; Commissions of every kind and description received by entities operating in telecommunication sectors and which are not subjected to corporate income tax are subject to withholding...