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Cliffe Dekker Hofmeyr

Same Script, Different Cast: An Analysis of the Proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (no.2) Bill, 2024 in Kenya

In response to the current economic landscape and the need for sustainable public finance, National Treasury has proposed significant amendments aimed at enhancing tax compliance, broadening the tax base, and improving the overall fiscal framework in Kenya. An important q..

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Cliffe Dekker Hofmeyr

Finally, Some White Smoke: An Analysis of the Recent Supreme Court of Kenya’s Decision on the Finance Act, 2023

Over the last year or so, the Kenyan tax environment has been uncertain, not only because of protests and/or demonstrations that resulted in the withdrawal of the Finance Bill, 2024, but a myriad of court cases challenging the constitutionality of the Finance Act, 2023. O..

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Cliffe Dekker Hofmeyr

Deep Dive into the Supreme Court’s Decision in Symon Wairobi Gatuma V Kenya Breweries Limited

It is now well understood that any unilateral amendment to an employment contract amounts to an unfair labour practice under section 45 of the Employment Act 11 of 2007 (the Employment Act). This has recently been reiterated by the Supreme Court of Kenya in Symon Wairobi ..

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Cliffe Dekker Hofmeyr

Temporary Relief: Supreme Court Suspends the Court of Appeal’s Declaration of the Finance Act, 2023 as Unconstitutional

The Supreme Court of Kenya has, through a ruling issued on 20 August 2024, suspended the Court of Appeal’s judgment delivered on 31 July 2024, which had declared the entire Finance Act, 2023 unconstitutional. This article discusses the key findings of the Supreme Court an..

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Cliffe Dekker Hofmeyr

Impact of the Climate Change Act on the Agriculture Sector

More than six years after it was first released for public comment, the Climate Change Act 22 of 2024 (Act) was signed into law by President Ramaphosa on 23 July 2024. Importantly, the Act has yet to commence and will come into operation on a date to be proclaimed by the ..

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Cliffe Dekker Hofmeyr

Price Personalisation or Price Discrimination: Can Your Computer Tell the Difference

From booking accommodation and transport to purchasing products online, data analytics has given firms the ability to use automated pricing algorithms to charge personalised prices to every customer based on their data profile. Does this personalised pricing contravene co..

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Cliffe Dekker Hofmeyr

Reform of the electricity market: Updates on the ERA Bill and draft Wholesale Market Code

South Africa’s energy sector is historically founded upon a vertically integrated model in terms of which Eskom has been responsible for electricity generation, transmission and distribution. However, the ongoing electricity supply crisis has accelerated calls and action ..

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Cliffe Dekker Hofmeyr

Enhancing supervision in the banking sector: A review of the Draft Banking (Penalties) Regulations, 2024

The Central Bank of Kenya recently published the Draft Banking (Penalties) Regulations, 2024, whose defining features are a marked departure from the Banking (Penalties) Regulations, 1999 which they will be seeking to repeal. In this article, we highlight some noteworthy ..

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Cliffe Dekker Hofmeyr

New legislation: The criminalisation of hate offences and the workplace

On 9 May 2024, the Presidency reported that the President assented to the Prevention and Combating of Hate Crimes and Hate Speech Bill. The purpose of the Act is to give effect to constitutionally enshrined rights, including human dignity, equality and the right to freedo..

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