Tax
From The Report: Gabon 2015
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This chapter covers the ins and outs of the Gabonese tax system, covering areas of particular interest to investors, including recent changes, corporate income tax, capital gains and dividends, deductions and depreciation, taxes on wages and VAT, among other topics. In addition, it also includes an interview with Nicolas Balesme, Associate, Deloitte Gabon.

Articles from this Chapter

Overview

Rules and regulations: The ins and outs of the tax code, including recent changes
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Modifications to the tax code passed in May 2009 have been made in July 2009, February 2010, January 2011, January 2012, January 2013, January 2014 and January 2015 to reflect Gabon’s new political climate. The code is a modernised framework that will likely be complemented by tax and Customs incentives for both foreign and local investors. Along with implementation of the new general tax code and salaries taxation reform – passed in 2010 to codify exemptions regarding incurred expenses within…

Interview

OBG talks to Nicolas Balesme, Associate, Deloitte Gabon: Interview
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Interview: Nicolas Balesme What changes will Gabonese companies need to make, following recent fiscal reforms? NICOLAS BALESME: Gabon’s 2015 Finance Act included fiscal provisions that aim to improve the taxation process. The new provisions specify what new elements are to be taken into account for the tax base, with regards to corporate tax deductibility rules and some regulations regarding control procedures. Moreover, the main innovation concerns the new fiscal regime for assimilated mergers…