Equatorial Guinea has reportedly introduced a tax amnesty regime through Law No. 1/2020, which was published on 24 July 2020. The regime allows taxpayers to file a special tax statement for the disclosure of outstanding tax liabilities in connection with the 2015 to 2019 tax years. This covers corporate income tax, personal income tax, VAT, and property registration fees for both resident and non-resident individuals and legal entities. After the special tax statement is filed, taxpayers and …