Equatorial Guinea’s Financial Law for 2019 was reportedly published in the Official Gazette on 19 December 2018. The main tax measures include:

• Payments made to nonresident subcontractors are subject to withholding tax at the rate of 20% instead of the previous 10% rate;
• Dividend withholding tax rates are clarified:
  • Dividends paid to non-residents are subject to withholding tax at the rate of …