Gabon's 2011 Finance Act introduced a special tax regime for group companies. The benefit of this regime is subject firstly to compliance with certain conditions relating to the legal and tax status of the company and secondly to the performance of certain activities defined by law. A group of companies is taken to mean a group of companies subject to equivalent foreign tax in whatever form, linked together by direct or indirect capital links of at least 50% and which enable one or more of them...