In its recent decision inNational Union of Metal Workers of South Africa v Lufil Packaging (Isithebe) and Others, the Constitutional Court had to decide this question in an appeal brought by the National Union of Metal Workers of South Africa (“NUMSA”) against a decision of the Labour Appeal Court (“LAC”), which held that NUMSA was not entitled to organisational rights within Lufil’s workplace ...
he President of the Federal Republic of Nigeria, Muhammadu Buhari, signed the Finance Bill, 2019 into law on 13 January 2020. The amendments announced by the Finance Act, 2020 (the “Act”) intend to increase revenue collection to fund public expenditure; ensure that tax laws are consistent with national tax policy objectives; and incentivise investment in infrastructure and capital markets ...
The Lagos Tax Appeal Tribunal (“TAT”) on 12 February 2016 ruled in favour of the Federal Inland Revenue Service (“FIRS”) in its case with Vodacom Business Nigeria Limited (“Vodacom”) that satellite-network bandwidth capacities provided to Vodacom outside Nigeria by New Skies Satellites (“NSS”), a Dutch incorporated company, are liable to value added tax (“VAT”) in Nigeria ...
The Insurance Act, 2017 (the “Act”) has recently been enacted to reform the law governing insurance in Uganda. The purpose of the Act is to bring Uganda’s insurance law in line with the Insurance Core Principles (“ICPs”) developed by the International Association of Insurance Supervisors and the Financial Action Task Force recommendations on combating money laundering and countering the financing of terrorism ...
Recent amendments to Mauritius’ Employment Rights Act (“ERA”) have brought about regulation into an area of employment law that many foreign jurisdictions have struggled to deal with: the gig economy, which has so far been characterised by short term contracts or freelance work as opposed to permanent contracts and the accompanying benefits ...
On 8 February 2021, two significant developments took place in the employment law arena. These will have far-reaching implications for employers and employees alike. New earnings threshold First, the so-called “earnings threshold” has been increased for the first time since July 2014. Previously the earnings threshold was ZAR205 433.30. As from 1 March 2021, the new earnings threshold will be ZAR211 596.30 per year (approximately ZAR17 633.00 per month) ...
The Insurance (Bancassurance) Regulations, 2017 were recently gazetted, giving effect to bancassurance under the Insurance Act, 2017 (which is yet to commence) and the Financial Institutions Act, 2004.The introduction of Bancassurance in UgandaBancassurance refers to an arrangement where an insurance company uses a bank’s sales channels to sell insurance products ...
In recent months, the South African Minister of Transport gave notice that Cabinet had approved the Comprehensive Maritime Transport Policy, 2017 (“CMTP”). The CMTP makes certain policy statements in order to develop South Africa’s maritime industry. Below, we summarise certain policy statements that relate to the more commercial aspects of shipping, in the order in which they are dealt with in the CMTP ...
In October 2015, the Organisation for Economic Cooperation and Development (“OECD”) published its final reports on the Base Erosion and Profit Shifting (“BEPS”) project, including the final report on BEPS Action 13, Transfer Pricing and Country-by-Country Reporting(“Action 13 Report”) ...
BackgroundThe Bank of Uganda recently released the Financial Institutions (Islamic Banking) Regulations (the “Regulations”), which were gazetted on 2 February 2018. The Regulations seek to operationalise Islamic banking in the country, which was introduced by The Financial Institutions (Amendment) Act, 2016 as part of its wider efforts to boost financial inclusion ...
A key feature of ENSafrica’s fourth annual anti-bribery and corruption (“ABC”) survey was understanding whether organisations were familiar with the new ISO 37001 anti-bribery management standard (“ABMS”). The International Organization for Standardisation released the ABMS in October 2016 ...
On 30 March 2016, a new Industrial Property Code (the “Code”) came into force in Mozambique. We draw your attention to the following noteworthy changes brought about by the Code: · The deadline for invalidating IP rights on the basis of prior conflicting rights has been shortened from one year to 90 days, calculated from the publication of the initial decision of the Industrial Property Institute (“IPI”) granting the IP right ...
In order to provide guidance to litigators in navigating the national state of disaster, the Chief Justice has issued two sets of directives that apply to all courts across the country. The first was issued on 17March2020, and contained provisions restricting the number of people allowed in courts and implemented decontamination and social distancing protocols. The second was issued on 17 April 2020, and is to be read in conjunction with the initial directive ...
A recent landmark decision of the of the South African Metal and Engineering Industries Bargaining Council could see Commission for Conciliation, Mediation and Arbitration (“CCMA”) commissioners stripped of their discretion in granting legal representation for those involved in unfair dismissal disputes arising from misconduct or incapacity ...
Post-arbitral award procedures in Tanzania are governed by a number of pieces of legislation, including the Arbitration Act, the Arbitration Rules, 1957 and the Civil Procedure Code (the “CPC”). The High Court of Tanzania is the only forum for the enforcement of arbitral awards. Below, we summarise the process for the filing, registration, enforcement and possible challenge to post-arbitral awards ...
The National Treasury (“NT”’) published its draft Taxation Laws Amendment Bill with accompanying Explanatory Memorandum on 28 July 2021 (the “draft Bill”). By now it is well known that the draft Bill contains a fairly radical proposal: section 20 of the Income Tax Act, 1962 (“the Act”) will be amended to limit the amount of an assessed tax loss that may be set-off against taxable income ...
Namibia’s emerging green energy industry has the potential to create thousands of jobs and contribute billions to the country’s GDP. In November 2022, the Namibian Government released the Namibia Green Hydrogen and Derivatives Strategy Report (the “GH2 Strategy Report”) which drew significant attention from locals, who are anticipating the development of legislation for Namibia’s green hydrogen sector ...
The Namibian Industrial Property Act, 2012 will finally come into effect on 1 August 2018 and will have far-reaching implications for the protection, use and enforcement of trade mark and other intellectual property rights in Namibia. This Act provides for the registration and protection and administration of patents, utility model certificates, industrial designs, trade marks, collective marks, certification marks and trade names ...
Rwanda has adopted a ministerial order implementing the law on immigration and emigration, introducing various changes to the Rwandan immigration and emigration landscape. The ministerial order provides for a new type of work/residence permit (the Q1 permit), which allows the secondment of employees of multinationals to their subsidiaries and/or branches in Rwanda without employees being required to enter into employment contracts with a Rwandan company ...
A state of emergency, in order to combat the Coronavirus (COVID-19) epidemic, has been imposed in Mozambique, with effect from 1 April 2020. This follows the Presidential Decree issued by President Filipe Nyusi on 30 March 2020 and ratified by the Mozambican Parliament. This unprecedented state of emergency is intended to last until 30 April 2020 ...
Owners of trade marks in Mozambique should take heed of recent developments in IP rights in the country. While the code governing IP rights in Mozambique does not specifically provide for the cancellation of a trade mark based on non-use, it does require that the proprietor of a registered trade mark file a declaration of intent to use the mark every five years from the date of registation or renewal ...
