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Never miss a beat on Africa's legal and regulatory landscape.

ENSafrica

ESG Objectives | The European Parliament gets serious about obligatory supply chain due diligence investigations

On 10 March 2021, the European Parliament adopted a resolution “EU Resolution” and issued recommendations including a draft directive “EU Directive” in respect of the corporate due diligence and accountability of undertakings with business activities in the EU. Once the E..

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ENSafrica

The Proceeds of Crime and Anti-money Laundering (Amendment) Bill 2021

The Proceeds of Crime and Anti-money Laundering Bill (the “Bill”) gazetted on 03 September 2021 seeks to amend the current Proceeds of Crime and Anti-money Laundering Act, 2009 (the “Act”). The Bill proposes to introduce a number of changes targeted towards countering the..

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ENSafrica

Carbon Tax: Summary of selected recent developments

The Carbon Tax Act is a relatively recent piece of legislation having been passed into law with effect from 1 June 2019. It is likely that the pace of legislative amendments and administrative guidance will remain strong in the foreseeable future as organisations of all s..

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ENSafrica

Does section 45 of the Companies Act apply to foreign companies?

When setting out the rights and duties of companies and their various role-players, the Companies Act, 2008 (the “Companies Act”) uses a number of terms to distinguish between different types of entities. It is only by taking care to note which term the Companies Act uses..

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ENSafrica

SCA decision in CSARS v Spur Group (Pty) Ltd

Taxpayers who have made contributions to, in particular, share incentive trusts and claimed a deduction under section 11(a) of the Income Tax Act, 1962 (“the Act”) on the basis that such payment was, inter alia, aimed at creating a “happy and contented” workforce through ..

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ENSafrica

Insolvency law takes a knock: A review of Roofings v Roko Construction

The High Court in Uganda has ruled that a petitioner for liquidation of a company must issue a statutory demand regardless of the grounds of the petition.

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ENSafrica

Extraterritorial Application: GDPR vs POPIA

Existing GDPR policies and documents can readily be adapted for POPIA compliance and vice versa. In this article, we briefly detail the general application of the EU General Data Protection Regulation 2016/679 (“GDPR”) and the P..

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ENSafrica

How does the indoor management rule in company law apply in Uganda?

The indoor management rule is a common principle, codified in Ugandan law. However, recent decisions from courts have applied the rule inconsistently, and have been a cause of concern as to what reliance can be placed on a company resolution by a party contracting w..

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ENSafrica

National Treasury set to limit assessed tax losses: agricultural and mining sectors among those industries to bear the brunt

The National Treasury (“NT”’) published its draft Taxation Laws Amendment Bill with accompanying Explanatory Memorandum on 28 July 2021 (the “draft Bill”). By now it is well known that the draft Bill contains a fairly radical ..

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