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Cliffe Dekker Hofmeyr

Same Script, Different Cast: An Analysis of the Proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (no.2) Bill, 2024 in Kenya

In response to the current economic landscape and the need for sustainable public finance, National Treasury has proposed significant amendments aimed at enhancing tax compliance, broadening the tax base, and improving the overall fiscal framework in Kenya. An important q..

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Bowmans

Kenya: The Government Proposes the Enactment of the Tax Laws (Amendment) Bill, 2024 and the Business Laws (Amendment) Bill, 2024

On 31 October 2024, the Cabinet Secretary, National Treasury and Economic Planning published an explanatory note on changes proposed to be introduced by the Tax Laws (Amendment) Bill 2024 and the Business Laws (Amendment) Bill 2024.

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AXIS

Key Updates: Finance (Miscellaneous Provisions) Act 2024-2025

On 27 July 2024, the Mauritian Parliament enacted the Finance (Miscellaneous) Provisions Act 2024, which gives legal effect to the measures outlined by the Minister of Finance in the 2024-2025 Budget Speech. The Act reflects the government’s focus on fostering sustainable..

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Cliffe Dekker Hofmeyr

Finally, Some White Smoke: An Analysis of the Recent Supreme Court of Kenya’s Decision on the Finance Act, 2023

Over the last year or so, the Kenyan tax environment has been uncertain, not only because of protests and/or demonstrations that resulted in the withdrawal of the Finance Bill, 2024, but a myriad of court cases challenging the constitutionality of the Finance Act, 2023. O..

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Pavestones

Tax Regulations in Nigeria: Understanding the Impact of Recent Reforms

There is a current shift in the tax administration system in Nigeria which is observed in the promulgation and reform of existing regulations in recent months. Some of these reforms are aimed at enhancing revenue generation, improving compliance, and boosting economic gro..

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Dentons

Taxation of Digital Services in Tanzania: Navigating the Law, Enforcement and New Challenges

Like many other countries, Tanzania has undertaken significant efforts to ensure that revenues generated through online transactions are properly taxed. These efforts have involved updating the existing legal framework to integrate digital transactions into the current ta..

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ENS

Think Green, Think Tax: Mauritius’ Corporate Climate Responsibility Levy

The introduction of a Corporate Climate Responsibility Levy was announced as part of the Mauritius National Budget 2024/2025. This measure calls on the business community to actively contribute to the fight against the effects of climate change in Mauritius. The CCR Levy ..

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Webber Wentzel

SARS Increases Customs Duties for Online Retail Orders: What You Need to Know

In a significant move aimed at bolstering local businesses and streamlining the customs process, SARS has increased customs duties on imports from popular online retailers such as Shein, Temu, and other similar platforms. This decision is expected to impact many South Afr..

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Cronjé Inc.

Amendments to Transfer Duty and Stamp Duties Act

The Namibian government has introduced significant amendments to the Transfer Duty Act 14 of 1993 (“Transfer Duty Act”), and the Stamp Duties Act 15 of 1993 (“Stamp Duties Act”), which have now been gazetted. These amendments impact property transactions and the rates at ..

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