Benson Formations

DRC Lobito Logistics Corridor and Trade Infrastructure Rules

The execution of major international transport infrastructure projects, anchored by the expansion of the multi-billion-dollar Lobito Trade Corridor rail and logistics network, is reshaping trade access across the Democratic Republic of Congo (DRC). Connecting the mineral-rich Copperbelt region directly to Atlantic shipping routes, this transcontinental infrastructure development opens major opportunities for international logistics providers, equipment […]

Benin International Tax Framework and Fiscal Incentives

Benin’s 2026 Amending Finance Law introduces several changes affecting corporate profits, capital gains, digital transactions, and cross-border businesses. For multinational groups and investors operating in West Africa, understanding these developments is increasingly important when planning their Beninese operations and international tax structure.  Corporate Tax & Investment Incentives  Beninese businesses remain subject to the applicable corporate […]

Benin Deal Room & Glo-Djigbé SEZ: Corporate Structuring for West African Expansion

The Government of Benin has launched the Benin Deal Room 2026 (BDR 2026), presenting more than 20 government-endorsed projects representing approximately US$2–3 billion in capital requirements across infrastructure, manufacturing, agro-industry, logistics, and energy.  Alongside the development of the Glo-Djigbé Special Economic Zone (GDIZ), Benin is positioning itself as an emerging platform for industrial production, value-added […]

Botswana Digital Tax Infrastructure Regulations and VAT Reforms

The Botswana Unified Revenue Service (BURS) implemented sweeping changes to the national tax architecture, enacting modernised Value Added Tax rules and digital tax infrastructure mandates effective 1 July 2026. Anchored by a newly introduced unified Tax Administration Act, these reforms systematically digitalise cross-border transactions, overhaul compliance procedural rules, and expand the domestic indirect tax base. […]

World Bank CPF Framework and Residency Regulations in Benin

The World Bank Group has approved a new Country Partnership Framework (CPF) for Benin, with an International Development Association (IDA) allocation of US$1.077 billion over the next decade, complemented by financing from the International Finance Corporation (IFC) and Multilateral Investment Guarantee Agency (MIGA).  The framework is designed to support private-sector development, infrastructure, employment, human capital, […]

Mauritius Partial Exemption System and Cross Border Partial Tax Relief Rules

The Mauritius Revenue Authority (MRA) updated operational guidelines governing the partial exemption regime under the Income Tax Act, refining tax administration rules for Global Business Companies (GBCs) and cross-border holding vehicles. With a baseline corporate tax rate of 15%, the jurisdiction offers a 80% partial exemption on qualifying income streams, effectively reducing the net corporate […]

Mauritius Global Business Framework and Maritime Freeport Incorporation Rules

The Economic Development Board (EDB) and the Financial Services Commission (FSC) of Mauritius modernized statutory operational guidelines governing international maritime entities, vessel management providers, and ocean-logistics enterprises operating within the Port Louis Freeport Zone. Supported by a robust network of Double Taxation Avoidance Agreements (DTAAs) spanning Africa and Asia, these regulatory updates establish clear incorporation […]

Botswana Company Constitution Extension and Compliance Deadline Regulations

The Companies and Intellectual Property Authority (CIPA) in Botswana extended the mandatory compliance timeline for registered companies to update their corporate constitutions. Running from 16 March 2026 through 30 September 2026, this directive gives local subsidiaries, external companies, and foreign parent groups operating in the jurisdiction additional time to bring their internal governance structures into […]