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INTERNATIONAL CENTRE
OF CROSS BORDER TAX (ICCBT)

AFRICA TP DATABASE

COUNTRY	INCLUSIVE FRAMEWORK MEMBER	FULL TP REGIME OR ONLY ARM'S LENGTH RULE
Guinea Bissau	NO
Kenya	YES
Lesotho	NO
Liberia	YES
Lybia	NO
Madagascar	YES
Malawi	YES
Mali	YES
Mauritania	YES
Mauritius	NO
Morocco	YES
Mozambique	YES

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