That most sub-Saharan African states have become profoundly fragile over their six decades of independence has been the cause and effect of millions of citizens lost to war and destitution By Prof. John Harbeson Sub-Saharan Africa is composed of 49 nation-states. Western Sahara and Somaliland have long waited in the wings, and the Maghreb states of North Africa, are conventionally, albeit debatably, regarded as looking more toward the Middle East than south across the Sahara. Everyone recognises that describing these 49 countries as nation-states Is so remote from reality as to verge on indulging in euphemism. With the possible exception…
Author: NLM Editor
Members of Parliament say new ‘electronic internet and digital’ tax regulations will expand the government revenue base, and avail more resources which can be redeployed in strategic expansion of the country’s digital space BY SILAS APOLLO The National Assembly has approved the Value Added Tax (Electronic Internet and Digital Market Supply Regulations) 2023, effectively amending the current Value Added Tax (VAT) regulations initially published in 2020. The regulations published by the National Treasury in March 2023, will guide on taxations relating to electronic, internet and digital marketplace supplies including downloadable digital content such as mobile applications, e-books and films. Other…
A copy of the report, which was seen by Business Insider Africa, showed that 90% of the 180 countries surveyed scored below 50.
Successes and challenges of democratic reform in post-Cold War Africa Is democracy on the rise in Africa? Yes and no, says Prof Wale Adebanwi, the Presidential Penn Compact Professor of Africana Studies. “To the extent that democracy has become a norm, or a formal system of governance, in Africa, that is something to be celebrated. Unfortunately, the forces that were arrayed against democratic rule did not give up,” says Adebanwi. According to Adebanwi, forces opposed to democratic rule had an approach to democratic rule. “The first was to become part of the democratic process. They changed the means for accessing…
By Lydia Manyasi The Oxford Dictionary defines inclusion as “The practice or policy of providing equal access to opportunities and resources for people who might otherwise be excluded or marginalized, such as those having physical or mental disabilities or belonging to other minority groups. For example: “the school promotes an attitude of tolerance and inclusiveness” The 17 values and Principles of Governance under Article 10 (2) of the Constitution of Kenya are: Patriotism, national unity, sharing and devolution of power, the rule of law, democracy and participation of the people; Human dignity, equity, social justice, inclusiveness, equality, human rights, non-discrimination…
By Jacob Oketch Strategy, as a business concept, is a concept that is critical to the survival and success of a business venture and so it is important that planning, development, and evaluation of strategy carry everybody on board. There is the misconception that strategy is a matter that is closely related to the executive level of management. Prof. Timothy Mwololo Waema, Mr. Ron Price and Dr Evans Baiya have just released a book which everybody in the business sector ought to pay attention to. Optimizing Strategy for Results: A structured approach to make your business come alive, is a…
It found that employees given the flexibility to work both in the office and at home are more productive and engaged than employees who are entirely office-based or fully remote. By David Morel W hat is the future of work? The jury’s still out, but one thing is clear – flexible working is part of it. The question is, what will that flexibility actually look like? Could a four-day week be the answer? Seventy firms and 3,300 employees in the UK are about to find out as they embark on the world’s biggest trial of this new working pattern. Or…
By Andrew Mizner The increased use of African arbitration institutions has been fuelled by investment, and confidence from the legal and business communities, but governments need to do more if these centres are to capitalise. There has been plenty of talk about making more use of African arbitration centres over the past decade, but the uptake has been limited, with foreign parties reluctant to go beyond tried and tested institutions in Europe or Asia. Gradually though, some centres have built a body of work based on domestic cases and the odd international matter, and benefitted from foreign experience-sharing initiatives. Published in…
By Hamid Abdulkareem, Jacob Omorodion and Thomas Dauvillier Recent public health emergencies and regional conflicts have highlighted the need for states to develop robust core infrastructure, deepen their economic resilience, and decrease their susceptibility to external shocks. Simultaneously, governments are increasingly conscious that their investment projects must take account of environmental, social and governance (ESG) factors. In East Africa, the region’s ongoing and potential infrastructure projects face a unique set of circumstances, which may trigger future disputes. These include, among others, competition for control over natural resources, exigencies and opportunities arising out of the climate crisis and energy transition, as…
The tax law in Kenya envisages four approaches and levels of resolving tax disputes, namely, the administrative decision, quasi-judicial process involving tax Appeals Tribunal (TAT), formal judicial process involving High Court as court of first instance or appeal from the Tribunal and appeal to Court of Appeal and alternative dispute resolution on agreement of parties at administrative level or as an out of tribunal/court dispute settlement procedure. The relevant laws are the Tax Procedures Act, 2015, Tax Appeals Tribunal Act, 2013, and the relevant Tax Laws in Kenya. Parties can opt for Alternative Dispute Resolution of tax disputes at any…