Rwanda

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Dieudonné Nzafashwanayo (ENSafrica)

Restriction on Deductibility of Technical and Management Fees, and Royalties Paid to Non-Residents: Potential Conflict with Rwanda’s Obligations under Double Taxation Avoidance Treaties

October 21, 2019

The Rwandan Income Tax Act (Law nº 016/2018 of 13/04/2018) gazetted on April 16, 2018 overhauled the Rwandan income tax system with various significant changes. One of the changes introduced by the…

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