The Finance Bill for 2017 is reportedly before Togo's National Assembly (parliament). The bill includes tax rate changes, as well as certain BEPS and transfer pricing-related changes. The main measures are summarized as follows: Tax Rate Changes Reducing the corporate income tax rate from 29% to 28%; Increasing the withholding tax rate on royalties and services from 15% to 20%; and Introducing a reduced value added tax (VAT) rate of 10% on basic commodities and certain services. BEPS and Transfer Pricing Related Changes Disallowing the deduction of interest, royalty, and service payments made to non-residents if the non-resident's jurisdiction is...