Mali

Cross Border Tax in Mali

Mali cross-border tax research draft for 2026 reconstructed from identified older DGI CGI and LPF provisions with amendment labels through 2017. Use it to prepare a conditional payment and head-office allocation workpaper, distinguish business presence from source withholding, identify services provided or used in Mali and keep income-tax withholding separate from VAT. It links the accepted corporate and VAT figure homes rather than creating competing rate tables, and explains the separate head-office expense limit and offshore contract-splitting rule. Two executable cases reconcile a service payment and a capped allocation. Current treaty status, permanent-establishment analysis, later amendments, forms and authenticated filing remain unresolved. No operative 2026 result, treaty relief or accountant attestation is supplied.