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 audit or...
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 the rule of...
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...
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...
The Tale of Two Bourses: Why the VFEX is eclipsing the ZSE in Zimbabwe’s Capital Race Zimbabwe’s capital markets are undergoing a seismic structural evolution. What once was a centralized local-currency market in Harare has fractured into a highly dynamic,...
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