Mozambique has just approved a new tax package with important implications for companies and organisations.
In a series of flashes to be published starting today and over the coming weeks, Elton Dimbana, Tax Law Associate at Cambule & Américo, analyses the main legislative changes in this package.
In this edition, Elton addresses the changes introduced to the Value Added Tax Code (CIVA), with a particular focus on the taxation of the digital economy and transactions carried out by non-resident entities.
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