Dieudonné Nzafashwanayo

Companies Act: An insight into the shareholders’ appraisal rights

The corporate decision-making at a shareholder level is premised on the so-called ‘corporate democracy’ where corporate actions in the realm of shareholders are authorised by way of majority votes, with structural decisions such as the disposal of a substantial part of the company...

Wednesday, January 2, 2019, 12:47 AM

Corporate attitude towards filling annual accounts should change

The new Companies Act, which repealed the 2017 companies Act brought about several changes. The new reforms are related to share capital structure, duties and liabilities of members of the board of directors, protection of minority shareholders and penalties for non-compliance with the requirement...

Thursday, August 23, 2018, 11:55 PM

Rwanda’s new Income Tax Act and the taxation of share transfer transactions

April 2018 saw significant legal changes on the Rwandan business and tax scene, from the enactment of a new Companies Act (Law No 17/2018 of 13/04/2018 governing companies), to the enactment of Law No 016/2018 of 13/04/2018 establishing taxes on income (the “new Income Tax Act”). While...

Monday, May 21, 2018, 2:09 AM

When do you need Articles of Association in your business?

The use of corporate structure in conducting business in Rwanda is on the rise so much so that even small enterprises and traders are starting to adopt it, which is a good thing. Nowadays, you rarely see business persons registering their businesses as sole proprietorships. Indeed, the mass...

Thursday, December 28, 2017, 12:00 AM

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