The report provides an overview of the tax and fee regime applied to mobile services in seven MENA countries: Algeria, Egypt, Morocco, Tunisia, Jordan, Turkey and Saudi Arabia, covering key general taxes, such as VAT and corporation tax, as well as sector-specific taxes and regulatory fees. The tax and fee regimes in these countries are compared to international benchmarks through metrics such as tax and fee payments as a share of revenue and the potential impacts of tax reform are discussed. Finally, the benefits of licence extension, renewal and longer duration are discussed.