by Great Paraxy | May 21, 2026 | Tax, Business
Intra-Group Transaction Structures and Statutory Compliance in Zimbabwe Evaluating Delta Beverages (Private) Limited v Zimbabwe Revenue Authority (SC 3/22) Overview. The Supreme Court of Zimbabwe’s decision in Delta Beverages (Private) Limited v Zimbabwe Revenue...
by Great Paraxy | May 21, 2026 | Business, Tax
The Temporal Accrual of Fiscal Debt: Judicial Cementation of Backdated Tax Interest in Zimbabwe This analysis evaluates the established fiscal principle: “Interest accrues from the original statutory due date of the tax, not from the date of a subsequent tax...
by Great Paraxy | May 21, 2026 | Tax, Business
The Constitutionalization of Administrative Justice: The Application of the Audi Alteram Partem Rule in Tax and Social Security Law in Zimbabwe Overview The audi alteram partem rule (“hear the other side”) is a foundational pillar of natural justice and...
by Great Paraxy | May 21, 2026 | Tax, Business
The Limits of the In Duplum Rule in Fiscal Debts. An In-Depth Analysis of Bindura Nickel Corporation Ltd v Zimbabwe Revenue Authority (HH 30-08) Overview. The relationship between the taxpayer and the State is a cornerstone of public administration and corporate...
by Great Paraxy | May 19, 2026 | Business
Why you should eye the VFEX Bourse. For decades, international investors looking at Southern Africa have faced a persistent, frustrating paradox: the region boasts world-class assets, incredible resource wealth, and highly resilient consumer markets, but these...
