RiA Recht in Afrika | Law in Africa | Droit en Afrique

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...