In addition to the measures {News-2018-02-02/A/3-previously reported}, Chad's 2018 Finance Law introduced a new restriction on the deduction of cross-border payments to non-cooperative jurisdictions. The new rule provides that if a payment is made to a beneficiary resident in a non-cooperative jurisdiction or a jurisdiction with a privileged tax regime, the deduction of the expense is limited to 50%. For this purpose, the jurisdictions include those listed as non-cooperative by the OECD, unle…