Can we become the cannabis kings?

Taxation of financial derivatives in Kenya

On 19 January 2023, the Cabinet Secretary for the National Treasury and Economic Planning made The Income Tax (Financial Derivatives) Regulations, 2023. These Regulations are intended to provide a taxation framework for gains made from financial derivatives traded in Kenya. With the introduction of these Regulations, multiple questions have risen regarding the nature of financial derivatives that befall the taxman's scope. CDH Kenya Partners, Alex Kanyi and Martha Mbugua provide some clarity on the taxation of gains from financial derivatives in Kenya and the implications to taxpayers.

Four-day working week trial run in South Africa

We have written previously about the concept of the four-day work week and its relevance to the South African context (you can read our previous alerts here and here ).

The borrowing powers of universities

In recent years, South African universities have increasingly been borrowing large sums of money to fund their major infrastructure projects or working capital requirements. In this article, the source of public higher educational institutions’ (referred to as universities) borrowing powers is discussed.

Companies to take heed of mounting climate change litigation risks, advises Alecia Pienaar, Counsel in our Environmental Law practice during a eNCA interview.

Bargaining council collective agreements and retirement funds

Bargaining councils have extensive powers under the Labour Relations Act 66 of 1995 (the LRA). Once such power being that a bargaining council is entitled to establish and administer pension, provident, medical aid, sick pay, funds, or any similar schemes or funds for the benefit of one or more of the parties to the bargaining council or their members. Does this, however, allow a Collective Agreement (CA) concluded in a bargaining council to impose obligations on existing funds in its sector?

The process for subdivision of conventional property and agricultural land

The term “ subdivision ” means that an owner of land wants to divide the existing piece of land into two or more portions. This results in the portions created being held by separate deeds of title, commonly known as Certificates of Registered Title (CRTs), and each portion can be separately mortgaged, leased or have other rights registered over them once the certificate is issued.