This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same....
The future of sustainable development in Africa and for its growing population will depend on investments which might come mostly from abroad attracted by a favourable investment climate (or ecosystem). It is rather doubtful that the actual...
The practice of levirate marriage describes cases where, under the customary conception of marriage, a male relative of the deceased husband ‘inherits’ or ‘takes over’ his widow. Based on the concept of legal pluralism, the paper analyses...
By the time the founding fathers of the Organization for the Harmonization of Business Law in Africa (OHADA) signed the Treaty of Port Louis, the financial markets in Western and Central Africa were embryonic. Nowadays the situation has changed and...
The blockchain technology - or more generally, the technology of distributed ledgers (DLT) - has been heralded as a ‘game changer’ for the development of African economies. Whilst the focus of the discussion is usually on private sector...
The blockchain technology-or more generally, the technology of distributed ledgers (DLT)-has been heralded as a ‘game changer’ for the development of African economies. Whilst the private sector is already blazing ahead with a multitude of...
Corporate governance is the system by which companies are directed and controlled. Board of directors are responsible for the governance of a Nigerian company. However, the shareholders of a Nigeria company have power of oversight over the board....
The paper establishes a relationship between the academic complex ‘Law and Emotion’ and the concept of ‘German Angst’ using the example of the former colony German South West Africa. ‘German Angst’ is a special manifestation of the...