VAT Policy and Administration Considerations for Special Business Arrangements

This publication aims to offer useful guidance to African countries on the treatment of these special business arrangements with a view to informing the design of VAT policy and legislation on these complex transactions as well as providing relevant guidance on how to interpret legislations covering these transactions on the continent. Ultimately, the guidance is expected to contribute to enhanced performance of VAT by providing clarity on VAT treatment of these transactions leading to a reduction in tax disputes on such transactions and increased tax certainty.