06 September 2018 Rwanda issues guidelines on management, technical services and royalty fees paid to nonresidents The Commissioner General of the Rwanda Revenue Authority issued a public ruling (the ruling) on August 29, which provides guidance on the tax deductibility of management, technical services and royalty fees. Under Article 26 of the Law No. 016/2018 of April 13, establishing taxes on income, management, technical services and royalty fees paid by a taxpayer to a nonresident person exceeding 2% of the taxpayer's turnover are not tax deductible. Document ID: 2018-1756 |
