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TAT ruling: Commissioner General’s discretion must be exercised judiciously

tax

14 Jul 2020
BY Celia Becker AND Phillip Karugaba

The recent ruling of the Tax Appeals Tribunal in the case of Century Bottling Company v Uganda Revenue Authority, has brought the discretion of the Commissioner General of the URA sharply in focus.
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Conduct Standard for Banks and amended Code of Conduct: rules for advertising non-insurance financial services

banking and finance

14 Jul 2020
BY Jessica Blumenthal , Wilmari Strachan AND Talia Cullinan

The Financial Services Conduct Authority has recently introduced new and extensive regulation in respect of advertising by financial services providers and banks
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When interim injunction orders against Uganda Revenue Authority are not in the public interest

tax

14 Jul 2020
BY Celia Becker AND Phillip Karugaba

In a stunning decision, the High Court held that a temporary injunction will not be issued to restrain the Uganda Revenue Authority (“URA”) from its statutory function of collecting taxes, save in limited circumstances.
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Mauritius reinforces its anti-money laundering and terrorism financing laws

14 Jul 2020
BY Najah Abdullah Ahmed AND Audrey Ah Keng

The Act aims to align Mauritius with the recommendations of the Financial Action Task Force and the EU Commission
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The Competition Commission of Mauritius to provide guidance for COVID-19 related enterprise collaborations

14 Jul 2020
BY Shrivan Dabee AND Valentine Mayer

The CCM has announced that that it will, on an exceptional and temporary basis, run a Guidance Programme in relation to proposed Coronavirus (COVID-19) related collaborations between enterprises until 11 December 2020.
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Africa Business In Brief

issue 360 | 12 Jul 2020

issue 360
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Dispute Resolution ENSights

dispute resolution

09 Jul 2020

A round-up of the latest Dispute Resolution ENSights
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IP ENSights

intellectual property (IP)

09 Jul 2020

A round-up of the latest IP ENSights
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POPIA 101: the journey to compliance | presentation slides | 7 JUL

08 Jul 2020

POPIA 101: the journey to compliance | presentation slides | 7 JUL
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Africa regulatory ENSight

issue 6 of 2020 | 08 Jul 2020

issue 6 of 2020
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When are companies obligated to pay salaries during lockdown?

employment

07 Jul 2020
BY Brian Patterson AND Nomampondo Banzi

Many businesses have struggled to survive during lockdown and have subsequently applied to the High Court for business rescue. A key question that arose was whether the restaurants were obligated to pay their employees during the lockdown.
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Impact investing: Accessing ESG Capital in the Debt Capital Markets

banking and finance

07 Jul 2020
BY James Brand , Jessica Blumenthal , Dean Rose AND Dalit Anstey

ESG considerations are moving into the mainstream. Recent amendments to the JSE Debt Listings Requirements further expand available opportunities for issuers to issue and investors to take up sustainability-linked instruments.
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ENSafrica’s IP team lauded for African capability and female excellence in IP

intellectual property (IP)

07 Jul 2020

ENSafrica’s IP team was recently commended by two leading publications in the IP industry.
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Nil stamp duty payable on securities effective 1 July 2020

banking and finance

07 Jul 2020
BY Rachel Musoke AND Sheila Pacuto

Debentures, equitable mortgages and further charges which previously incurred stamp duty ranging from 0.5% to 1% of the secured amount, will now incur nil stamp duty.
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Uganda: Should an under declaration of consideration void a land transaction, and which court is to be followed?

real estate / property

07 Jul 2020
BY Phillip Karugaba AND Brian Wanyama

Failure to pay the right duty does not amount to fraud within the meaning of Section 77 and 190 of the RTA, but breach of a legal duty.
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