The Taxation of Financial Technology in Africa

This working paper discusses two interrelated themes: the regulation and subsequent taxation of FinTech. It is argued that the domestic and international regulatory framework within which FinTech operates guides its tax architecture. Whether it is then advisable to adopt a common African approach to the regulation and taxation of FinTech or to advocate for individual African nations to enact bespoke FinTech laws is the core aim that this working paper sets out to discuss.
https://www.researchgate.net/publication/342643984_THE_TAXATION_OF_FINANCIAL_TECHNOLOGY_IN_AFRICA