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The first part of this article reviewed the African Continental Free Trade Agreement (AfCFTA) and the Regional Economic Communities (RECs) to trace regional trade arrangements in Africa, and compared the phenomenon with what pertains…

At its 18th Ordinary Session of the Assembly of the Heads of State and Government, the African Union (“AU”) took the final decision to establish a single continental market for goods and services. The Extraordinary Summit on the African…

It is a common practice for parties in large commercial construction projects to agree to complete works in sections or phases. Completion of works in sections enables the employer to take over parts of the works while construction…

Introduction Corporate income tax statutes are primarily designed to subject the bottom line of businesses, rather than their topline, to taxes. To achieve this goal, rules are laid down to enable companies to deduct qualifying expenses…