Sierra Leone's Finance Act 2019 was published in the Official Gazette on 31 October 2018. The main tax amendments are summarized as follows:
- Restrictions were introduced regarding the deductibility of expenses arising from the assignment of use or right to use certain rights, such as copyrights and industrial property rights in trade and banking services, technical, scientific and similar know-how, knowledge, and skills such as plans, designs, and processes where:
- The recipient of the income…