The Niger Finance Law for 2019 was issued on 17 December 2018. The main measures are summarized below:

• The deduction of payments for overhead costs made to non-resident companies is limited to 20% of their amount (down from 30%);
• The VAT exemption on bond interest and interest on deposits with a term fixed at more than six months is removed;
• A reduced VAT rate of 10% is applied for land transp…