According to recent reports, Sierra Leone has implemented several tax changes for 2020 as provided in the Finance Act 2020. Changes include the following with effect from 1 January 2020: Capital gains tax withholding requirements are set for persons alienating chargeable assets, although if the alienator is a non-resident, the buyer is made responsible for withholding; New rules are introduced allowing tax offset between group companies, provided that the companies are both resident in Sierra Leone and one company has at least 25% ownership in the other; A 10% withholding tax rate is set for technical fees paid to both...