According to recent reports, Senegal's Ministry of Finance issued a decree in November 2023 that provides for the implementation of VAT on non-resident digital service providers with effect from 1 April 2024. VAT at the standard rates of 18% will be imposed on supplies of digital services to persons in Senegal, which are generally defined as the provision of intangible goods and/or services of any nature, carried out in an automated manner on a computer and/or electronic network. Further, digital services include intermediation services supplied by online marketplaces and platforms. Supplies that are considered taxable digital services include the following...