Following the Minister of Finance pronouncements in his 2021 budget speech, effective 1 January 2022, rental income now falls under the turnover tax regime with the obligation t..
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Following the Minister of Finance pronouncements in his 2021 budget speech, effective 1 January 2022, rental income now falls under the turnover tax regime with the obligation t..
Fintech and electronic payment systems have swept through the Ghanaian financial sector, bringing efficiency and access to consumers, as well as opportunity to service providers.
South Africa’s primary dispute resolution body, the Commission for Conciliation, Mediation and Arbitration (“CCMA”) has issued its first award in respect of an employee refusing to vaccinate in the face of the employer’s mandatory vaccination policy.
The African Continental Free Trade Area or “AfCFTA”, launched last year in terms of the African Continental Free Trade Agreement, created the la..
“Open banking” involves the use of an application programming interface (“API”) and open-source technology to allow third-party developers, such as fintechs, to access data traditionally held by banks and develop applications or services around such data.
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..
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..
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..
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..