Your Guide to Ring Fencing Assessed Losses in Namibia

This article provides a simple guide for accountants on how to apply ring-fencing rules under Namibian tax law, helping them ensure their clients meet compliance requirements. We explain which trades fall within "suspect trades," and when a business is allowed to use assessed losses to reduce taxable income from other parts of the business. Read our article for more information and a handy checklist to consider ring fencing for businesses.