The Sierra Leone Legal Information Institute has published a copy of the Finance Act 2024, which was signed into law on 10 January 2024. The main tax measures include: An increase in the withholding tax rate from 10% to 15% on: dividends paid to both residents and non-residents; management and professional fees paid to both residents and non-residents; and lottery winnings paid to residents; A reduction in minimum alternate tax on turnover from 3% to 2%; The addition of a provision that a resident or non-resident person that provides digital products and services to consumers in Sierra Leone is required...