Senegal's Finance Bill for 2019 was enacted by way of Law 2018-29. The main tax measures are summarized as follows:

• A new special tax on telecommunication services is implemented at the rate of 4.5% levied on turnover and is payable by telecom operators;
• A new tax (called "COSEC") is implemented on imports made into Senegal by way of maritime shipping determined at the rate of 0.4% levied on …