FIRS’ Circular on the VAT treatment of Services Rendered by Financial Institutions in Nigeria
The Federal Inland Revenue Service (“FIRS”) recently issued a circular, Value Added Tax (VAT) on Services Rendered by Financial Institutions …
How can Mauritius take advantage of the African Continental Free Trade Area (AfCFTA)?
Mauritius, being strategically located between Asia and Africa, praise itself as having one of the continent’s most stable regulatory environment. …
An overview of the law of “passing off” in Mauritius
There are various spheres to guarantee protection against the tort of “passing off” in Mauritius, which include some provisions of …
A re-definition of the term “public character” and its impact on the taxability of Non-governmental organisations in Nigeria
The Federal Inland Revenue Service (“FIRS”) recently issued a Revised Information Circular on the Tax Treatment of Non-Governmental Ogranisations (NGOs), …
The African Continental Free Trade Area (AfCFTA) to boost Small and Medium-sized Enterprises (SMEs) in Mozambique
After several delays and postponements, trading under the African Continental Free Trade Area (“AfCFTA”) finally commenced on the 1st…
L’impact des prix de transfert dans la relation succursale sénégalaise et siège étranger : Limitation de la déductibilité des sommes versées au siège
Avec l’entrée en vigueur de la nouvelle loi n° 2018 – 10 du 30 mars 2018 modifiant certaines dispositions du …
The Impact of Transfer Pricing the Senegalese Branch and the Foreign Head Office
With the enforcement of the new law (No. 2018 – 10 of March 30, 2018) enacted in March 2018 which …
What it means for the Competition Regulatory Authority (CRA) to be operational in Mozambique
In January 2021 almost seven years after the promulgation of the competition legislation in Mozambique, the Competition Regulatory Authority (CRA) …
The SEC’s circular on the trading of foreign securities by investment platforms in Nigeria
The apex regulator of securities in Nigeria, the Securities and Exchange Commission (“SEC”) has issued a circular, with respect to …
Mozambique attacks impact SA businesses
…It’s not a problem to be solved by one single company or even a group of companies; it has to
Centurion Plus – A Stroke of Luck amid a Global Economic Crisis
The year 2020 has undoubtedly been an experience of fair world-shifting events. It has been heavily defined by the COVID-19 …
Clarification of the Territoriality of Vat on Services by the 2021 Financial Law of Cameroon
Before the 2021 financial law, the trend for tax Authorities was to collect VAT no matter the location of the …