Chad Tax Changes for 2018

A number of tax changes were introduced in Chad for 2018 through the 2018 Finance Law, which was adopted by the Chad parliament on 28 December 2017. The main changes include:

• The introduction of new rules to limit the deduction of interest expense paid by a branch to its foreign parent by including interest expense and related financial charges within the scope of the 10% of fiscal profit deduction limit that applies for general administrative and foreign technical assistance costs;
• The elim…