The Court of Appeal of Tanzania has recently made another landmark decision on the interpretation of the Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes o..
Never miss a beat on Africa's legal and regulatory landscape.
The Court of Appeal of Tanzania has recently made another landmark decision on the interpretation of the Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes o..
A gain on the disposal of crypto assets may be taxed as either revenue or capital, in line with the same income tax rules that apply to the disposal of shares or unit trusts.
The internet has simplified communication and eradicated distance; however, it has also brought its own challenges. While the generation of remote income has expanded to continents where companies have neither presence nor jurisdiction, the controversy of digital ta..
The Competition Regulatory Authority of Mozambique (CRA) became operational early in 2021 and has since been receiving regular merger notifications. However, there was no public knowledge of antitrust investigations initiated by the CRA until the last few days, when the C..
Mozambique is a scenic country in southeastern Africa and its capital, Maputo, is the commercial and cultural centre. The country is rich in natural resources, is biologically and culturally diverse, it has a tropical climate, and its beautiful beaches are an importa..
On 7 December 2021, the President signed into law the Central Bank of Kenya (Amendment) Act of 2021 (Act) that grants the Central Bank of Kenya (CBK) powers to regulate digital credit providers.
Investment funds might be shying away from the limelight in the wake of spurring innovative financial instruments, but they continue to remain a popular choice for investors and target companies alike. There is indeed a common consensus between start-ups and well-establis..
On 25 July 2022, President Cyril Ramaphosa announced the Government's intention to implement various "bold, courageous and decisive action[s] to close the electricity gap" in South Africa and bring an end to loadshedding. We un..
Death and taxes are inevitable, but how do intangible assets such as trade marks, copyrights and other forms of intellectual property and their related income streams, transfer to heirs in a deceased person’s estate?