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Templars

Nigeria’s Imposition of Excise Tax on Phone Calls, Text Messages and Data Usage – Implications on Businesses

Taxation is not just a tool to generate revenue for the government. It is also deployed to encourage businesses, fight social vices, lift majority of the citizenry out of poverty, and, overall, balance social and economic needs of the society. When a country focuses its a..

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Webber Wentzel

Legal considerations relating to electronic meetings

As more companies convene virtual shareholders’ meetings post-pandemic, they need to follow certain procedures to avoid falling foul of the Companies Act.

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Clyde & Co.

When may a South African court find that a director owes fiduciary duties to shareholders

More than 100 years ago the Salomon principle – that a company is distinct from its members – was laid down. A pillar of this principle is that the fiduciary duties of a director are owed to the company, not its shareholder..

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Sal & Caldeira Advogados

Economic Acceleration Stimulus Package - Tax Incentives

We hereby inform the business community and other interested parties that on 9 August 2022, the President of the Republic of Mozambique, Filipe Nyusi, announced 20 measures to stimulate the economy, including tax incentives..

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Mulenga Mundashi

Memorandum on the Tax Appeals Tribunal Rules 2022

On 24 April 1998, the Parliament of Zambia enacted the Revenue Appeals Tribunal Act No 11 of 1998 ("RAT Act"), which established the Revenue Appeals Tribunal to hear appeals under the Customs and Excise Act, the Income Tax ..

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Cliffe Dekker Hofmeyr

The M-Pesa Visa GlobalPay virtual card

Safaricom PLC (Safaricom) and Visa Inc (Visa) recently announced the launch of the M-Pesa GlobalPay Visa virtual card (the M-Pesa Card). The partnership comes amidst the Central Bank of Kenya’s issuance of its National Paym..

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ENSafrica

More confusion and inconsistency on whether employers must give reasons for terminating a contract of employment

Whether an employer must give reasons for terminating a contract of employment in Uganda remains uncertain. In its recent decision in Adam Kafumbe Mukasa v Uganda Breweries Limited, the Court of Appeal of ..

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MDR Advogados

Legal alert: Approval of the new Electricity Law

It was recently published Law no. 12/2022, of 11 July, which approves the Electricity Law (New
Electricity Law) and revokes Law no. 21/97, of 1 October (Electricity Law).

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Cliffe Dekker Hofmeyr

The legality of Oppo Kenya Ltd’s employment policy

According to the article, employees who reported to work 15 minutes late from the start of the workday or left the workplace 15 minutes earlier than the end of the workday, were fined KES 200 for each o..

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