Mauritius – Banking Law and the registration of mortgages between father and son.
Case summary – Avrillon D.P.P. v The Registrar General [2026 SCJ 157] Mr. Avrillon as the Applicant entered an application for a judicial review challenging the decision of the Registrar General in relation to the registration and inscription of two loan documents which were both notarial deeds secured by conventional mortgages in favour of his […]
Decision on Kenya-South Africa Double Taxation Agreement
Kaplan & Stratton is delighted to report that the High Court has upheld a decision of the Tax Appeals Tribunal (Tribunal) in a dispute relating to the application of Kenya – South Africa Double Taxation Agreement (Kenya – South Africa DTA) on professional fees paid to a South African entity. The Tribunal determined that pursuant […]
Approval of the Local Content Law in Mozambique
Law No. 9/2026 of 3 June was published in the Official Gazette, approving the Local Content Law and establishing, for the first time in Mozambican law, a specific and binding legal framework that makes the participation of national companies and workers in projects and ventures in the oil and natural gas sector mandatory. 1. Purpose […]
Tanzania and Singapore Sign Double Taxation Agreement
On 9 June 2026, the Government of the United Republic of Tanzania and the Government of the Republic of Singapore signed the Agreement for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Avoidance and Evasion (the Treaty). The Treaty seeks to facilitate trade and investment between the […]
South Africa: A safe voice or silent risk
An attempt at reforming whistleblower protection through the Protected Disclosures Draft Bill The case of Babita Deokaran, a senior official at the Gauteng Health Department who lost her life after exposing tender corruption, exemplifies the shortcomings of the current disclosure framework in providing adequate avenues and procedures through which disclosures can be made without fear […]
E-Signed, Sealed and Delivered Ghana’s Current Legal Framework and Proposed Reforms for E-Signatures
Introduction Signing documents used to mean ink on paper. Now, a click closes a deal. But does Ghanaian law keep pace? Yes, with conditions and carve-outs. The Electronic Transactions Act, 2008 (Act 772), as amended by the Electronic Transactions (Amendment) Act, 2012 (Act 838) (the ETA), recognises e-signatures as a lawful means of execution, provided they […]
Ethiopia fully opens freight forwarding sector to foreign investors
Ethiopia has announced another important step in opening its economy to foreign investment. On 25 May 2026, the Ethiopian Investment Board decided to remove the foreign ownership limits that previously applied to the freight forwarding sector. In practical terms, this means foreign investors are no longer required to partner with an Ethiopian investor and are […]
Digital taxes are reshaping cross-border e-commerce economics in Africa
Digital taxation has moved from policy debate to regulatory reality. Governments across the world are implementing measures aimed at taxing revenue generated within their markets by digital businesses, regardless of their physical presence. These measures, including VAT on electronic services, digital services taxes and withholding-based mechanisms, are changing how digital commerce operates. The rapid growth […]
Eight Key Changes Every Business and Director Must Know Before Ethiopia’s Tax Administration Law Is Amended
The Ministry of Finance has published a draft amendment to Federal Tax Administration Proclamation No. 983/2016 and convened a public stakeholder consultation. The proposed changes represent the most significant overhaul of Ethiopia’s tax administration framework since the original Proclamation was enacted, introducing a mediation mechanism for tax disputes, a conditional tax clearance certificate, tighter rules on evidence at appeal, a new error […]
Ghana’s New Investment Promotion Authority Law: Key Changes for Business
Parliament has passed the Ghana Investment Promotion Authority Bill, 2026 (the “Bill”), which will replace the Ghana Investment Promotion Centre Act, 2013 (Act 865) (the “GIPC Act”) and establish the Ghana Investment Promotion Authority (“GIPA”) in place of the Ghana Investment Promotion Centre (“GIPC”). The Bill has not yet received presidential assent. When in force, […]