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?
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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?
The huge funds involved in conducting arbitration proceedings has, on several occasions, served as discouragement to many potential claimants who have, as a result, relaxed on pursuing their rights. This has led many jurisdictions seeking to establish themselves as leadin..
With the historic passage of the Petroleum Industry Act, 2021 (the PIA) there has been an overhaul of the legal and regulatory landscape of the Nigerian oil and gas industry, extending to the establishment of key institutions as regulators of technical and commercial acti..
On 22 July 2022, the Cabinet approved the introduction of the Finance (Miscellaneous Provisions) Bill 2022 into the National Assembly. The object of the Bill is to provide for the implementation of the measures announced in the Minister of Finance's Budget Speech 2022-202..
Following the enactment of the Finance Act, 2022 (the Finance Act), the Minister for Finance on 1 July 2022 issued three sets of Tax Regulations. These Regulations are the Tax Administration (General) (Amendment) Regulations, 2022 (the TAA Regulations); the Value Added Ta..
The High Court on 31 January 2022 delivered judgment in Income Tax Appeal No E84 of 2020: Commissioner of Domestic Taxes v. W. E. C. Lines (K) Limited, dismissing the Kenya Revenue Authority’s appeal and also invalidating the Value Added Tax Reg..
The most immediate impact of Ghana’s COP26 commitments may be felt in the energy industry. Meeting Ghana’s Nationally Determined Contribution (NDC) of reducing gas emissions by at least 15% by 2030 would require a greater shift to renewable energy sources, which may ..
South Africa has until the end of February 2023 to meet a tight deadline to amend its Financial Intelligence Centre Act, 2001 (“FICA”) or face the consequences of its financial institutions being added to a grey list alongside countries such as Yemen, Sou..
Artificial intelligence (AI) is being deployed to help shoppers make better choices, but retailers must be aware of their obligations under personal privacy and cybercrimes laws.