A number of tax changes have been introduced in Togo for 2017 by the Finance and Management Act 2017 (Law no. 2017-002). The main changes are summarized as follows: The corporate tax rate is reduced from 29% to 28%; The withholding tax on payments for services and royalties to non-residents without a permanent establishment in Togo is increased from 15% to 20%; The VAT registration threshold is set at 50 million CFA franc, with registration and payment required from the day threshold is reached, and payment obligations continued for a period of three years after the threshold is no longer...