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Middle East & Africa
Income Tax
Kenya
ENSafrica
Kenya is one step closer to appointing its first Data Protection Commissioner ("Commissioner"), a mission that has been met with some obstacles.
Dentons
Aviation Finance Comparative Guide for the jurisdiction of Kenya, check out our comparative guides section to compare across multiple countries
Libya
Karbal & Co
It is a known fact that the Libyan people are still struggling to establish a strong central government in order to fulfill the hopes and aspirations that inspired the revolution of February 17, 2011.
Nigeria
Volterra Fietta
On 4 September 2020, the High Court of Justice, Queen's Bench Division (Commercial Court) issued a decision in The Federal Republic of Nigeria v. Process & Industrial Developments Ltd. [2020]...
Pavestones Legal
Investment entities may take several forms in Nigeria. Investors may set up a Limited Liability Company (LLC) to buy shares or other investment vehicles.
Oman
Clyde & Co
In a move to support its national population, Oman has recently published a new law regarding compulsory insurance for Omani nationals in situations where employment is terminated for purely business reasons.
Nexdigm Private Limited
After the VAT law was published in the Official Gazette on 18 October 2020, Oman will be the fourth GCC country to implement VAT after KSA, UAE and Bahrain.
South Africa
Adams & Adams
COVID-19 has had an impact on most businesses. Over the last year, businesses have been grappling with the impact that COVID-19 has had on their operations.
FTI Consulting
Numerous South African entities have been targeted by malicious cyber threat actors this year.
ENSafrica
The South African Income Tax Act, 1962 (the "Act") levies dividends tax of 20% on dividends paid by South African resident companies and non-resident companies (but in the latter case
ENSafrica
Double taxation is the spectre that stalks the battlefield of transfer pricing disputes which cannot be satisfactorily resolved.
ENSafrica
During the South African Budget Speech earlier in 2020, National Treasury proposed a complete overhaul of the exchange control systems.
ENSafrica
The African Tax Administration Forum ("ATAF") on 30 September 2020, released its Suggested Approach to Drafting Digital Services Tax Legislation as guideline for taxing highly digitalized...
Bowmans
Economic growth, industrialisation, sustainable development, regional cooperation and integration in Africa are just a few of the desires and expectations riding on the...
Bowmans
The Minister of Finance has proposed two amendments to the regulations which govern transfer pricing transactions between related entities as well as to the documentation requirements as outlined in ...
Borden Ladner Gervais LLP
The pathway to a low carbon economy for many countries across Africa appears as a long and winding road.
Uganda
Bowmans
On 7 October 2020, the High Court of Uganda issued a ruling (Decision) in M.A No. 64 of 2020; Ham Enterprises Uganda and Others v Diamond Trust Bank (U) Ltd and Diamond Trust Bank (K) Limited...
United Arab Emirates
BSA Ahmad Bin Hezeem & Associates LLP
One such provision will revise the existing requirement that a debtor commences procedures to declare bankruptcy if in distress.
Zimbabwe
ChimwaMurombe Legal Practice
With the coming into being of Zimbabwe's new companies' regulatory framework, the Companies and Other Business Entities Act (COBE) [Chapter], regulatory issues relating to small to medium enterprises ...
ChimwaMurombe Legal Practice
Business transfers are one of the various ways through which businesses are restructured worldwide. Various reasons drive owners of established businesses to transfer their undertakings to new and enthusiastic investors.
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