Togo's Budget Law for 2015 has been enacted and includes the following key measures: The 3 year limit on loss carry forwards is abolished and losses may be carried forward indefinitely, but a cap is introduced limiting the utilization of loss carryforwards to 50% of profits The value added tax registration threshold is increased from 30 million CFA francs in taxable supplies to 50 million CFA francs E-filing of tax returns is made obligatory for taxpayers with annual turnover exceeding 50 million CFA francs Economic interest groupings operating in accordance with their bylaws and statutes are exempted from corporate income...