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..
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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..
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..
In a world that is a global village, where the access to internet has undoubtedly
facilitated trade across continents, the position of e-commerce within the legal
framework of protection of intellectual property rights has increasingly become a
basis for recent c..
South African company law has long recognised the general rule that a contract made by a company with one of its directors, or with a company or firm in which that director is interested, is voidable at the instance of the company in question, unless the company’s s..
The issue of choice of law has come to the forefront with the advent of the African Continental Free Trade Area (AfCFTA) and the increase in international agreements.
This article discusses the recent South African Supreme Court of Appeal (“SCA”) judgment of Open Horizon Ltd v Carnilinx (Pty)handed down on 26 May 2022.
On 27 June 2022, AELEX secured a landmark judgement for Accugas Limited (“Accugas”) at the Abuja Division of the Federal High Court (“the “FHC) by moving the FHC to hold that the Finance Act, 2019 (“FA 2019”), which was assented to on 13 January 2020 should not apply to t..
Can an employee in a labour dispute request that a presiding officer recuse themselves on the basis that the presiding officer is the same race as the employer’s legal representatives? That was the question that the Labour Court had to determine in Cell ..
The recent case of Commissioner for the South African Revenue Services v Louis Pasteur Investments (Pty) and Others may be the first of its kind to admonish the actions of a business rescue practitioner (BRP) by granting ..