Africa Investment Climate

Africa Investment Climate

Index

1 Background documentation

2 Investment guides

3 Trade Africa-EU

4 Relevant Laws (Commerce, Trade, Business, Land,

1 Background documentation

World Bank

World Bank Annual Report "Doing Business" (the whole world)

https://www.doingbusiness.org/en/reports/global-reports/doing-business-2020

Specific info about Sub-Saharan Africa

https://www.doingbusiness.org/content/dam/doingBusiness/pdf/db2020/DB20-FS-SSA.pdf

United Nations Trade Stats

https://comtrade.un.org/

Official statistical bureaus

Panafrican

The Common Market for Eastern and Southern Africa (COMESA): https://www.comesa.int/

By Country

Benin: https://insae.bj

Burkina Faso: www.douanes.bf/sydoniabf/index.jsf

Burundi: https://www.obr.bi/index.php/en/

Congo: www.cnsee.org

Djibouti: www.ins.ci/n/

Eswatini: www.sra.org.sz

The Gambia: www.motie.gov.gm

Ghana: https://statsghana.gov.gh

Guinea: dgd.gov.gn

Guinea Bissau: www.stat-guinebissau.com

Kenya: https://www.knbs.or.ke

Lesotho: http://www.bos.gov.ls/

Liberia: http://www.moci.gov.lr/

Madagascar: http://www.mefb.gov.mg/

Malawi: http://www.nsomalawi.mw/

Mauritania: http://www.ons.mr/

Morocco: https://www.oc.gov.ma/

Mozambique: http://www.ine.gov.mz/

Namibia: https://nsa.org.na/

Nigeria: https://www.nigerianstat.gov.ng/

Sierra Leone: https://www.statistics.sl/

South Africa: https://www.sars.gov.za/Pages/default.aspx

Tanzania: https://www.nbs.go.tz/index.php/en/

Uganda: https://www.ubos.org/

Zambia: https://www.zamstats.gov.zm/

Zimbabwe: http://www.zimstat.co.zw/

2 Investment guides

2.1 Angola

Investment Guide in Portuguese: https://www.missionangola.ch/telechargements/guia_investimento_angola_isnow.pdf

Information for Angola: Angola Mission in UN and EU

https://www.missionangola.ch

3 Trade Africa-EU

Most African trade is directed to European countries. Some charts, source is the European Commission: https://ec.europa.eu/eurostat/web/international-trade-in-goods/data/database

4 Relevant Laws (Commerce, Trade, Business, Land, Labor)

Source: The World Bank.

Information by country. It is only useful to know the climate in the country of interest, but the information is low-quality and incomplete.

In some places at war, like Libya, the former regime didn’t leave in place a legal corpus from which to build. Other places, like Ethiopia, are just now learning how to integrate in a rule-of-law paradigm (at least in form, we don’t know how this will play in the future).

Other places have no applicable laws even in areas in which the modern Eurocentric “colonialist” (so to speak) viewpoint focuses on. An example is a set of environmental laws and regulations, that are still lacking in lots of countries.

Purging, cleaning, filling gaps in these data is a task that will need a review with the embassies and Commerce/Trade Departments in the capital cities of these countries.

---

​Algeria

Banking and Credit Laws

• Regulation No. 12-01 on the Organization and Functioning of the Risk Center (Règlement n° 12-01 portant Organisation et Fonctionnement de la Centrale des Risques Entreprises et Ménages)

• Règlement n° 2002-03 du 14 octobre 2002 relatif au contrôle interne des banques et établissements financiers

• Règlement n° 2004-01 du 4 mars 2004 relatif au capital minimum des banques et établissements financiers exerçant en Algérie

Bankruptcy and Collateral Laws

• Des faillites et règlements judiciaires (Livre III du code de commerce)

• Code civil (Titre III)

• Code Civil (Titre Iii)

Commercial and Company Laws

• Commercial Code (in French)

• Code de Commerce 2007

• Code de Commerce 2007

• Ammendments to the Commercial Code Loi N.15-20 of Decembre 2015

• Code de commerce

• Loi n° 04-02 du 23 juin 2004 fixant les règles applicables aux pratiques commerciales

• Loi n° 04-08 du 14 août 2004 relative aux conditions d'exercice des activités commerciales

• Code des investissements

• Code des sociétés (Livre V du code de comerce)

• Règlement n° 2005-03 du 6 juin 2005 relatif aux investissements étrangers

• Décret n° 05-175 du 18 mai 2005 fixant les modalités d'obtention de l'attestation négative relative aux ententes et à la position dominante sur le marché

Labor Laws

• Décret législatif N° 94-09 du 26/5/94 portant préservation de l'emploi et protection des salaries susceptibles de perdre de façon involontaire leur emploi

• Loi n° 90-11 du 21 avril 1990 relative aux relations de travail

• Act No. 90-03 of 6 February 1990, as amended

• Act No. 90-14 of 2 June 1990, as amended

• Décret Législatif N° 94-09 Du 26/5/94 Portant Préservation De L'Emploi Et Protection Des Salaries Susceptibles De Perdre De Façon Involontaire Leur Emploi

Land and Building Laws

• DÈcret exÈcutif n° 15-19 du 25 janvier 2015 fixant les modalitÈs díinstruction et de dÈlivrance des actes d'urbanisme.(in French)

• Law Nº 90--29 of December 2, 1990 (in French)

• Law Nº 04--05 on Urban Planning (in French)

• Decree n° 09-307 of September 27, 2009 (in French)

• Code civil (Livre IV)

Securities Laws

Tax Laws

• Code des impôts directs

• Code de taxe sur la valeur ajoutée

• Loi de Finances 2017

• Complementary Budget Law for 2015 (Loi de Finances Complémentaire pour 2015) published in Ordinnance nr. 15-01 on 23 July 2015

Trade and Customs Laws

• Code des douanes

• Décret n° 05-222 du 22 juin 2005 fixant les conditions et les modalités de mise en oeuvre du droit antidumping

---

​Angola

Banking and Credit Laws

• Foreign Exchange Law (Law No 5/97)

Bankruptcy and Collateral Laws

Commercial and Company Laws

• Lei das Associações

• Basic Law for Private Investment (Law 11/03 of 13th of May of 2003)

• Comércio Ambulante (Decreto Executivo n.º 48/00 de 2 de Junho )

• Comércio Feirante (Decreto Executivo n.º 47/00 de 2 de Junho)

• Comércio Precário (Decreto Executivo n.º 43/00 de 2 de Junho)

• Proyecto de Ley de las Sociedades Comerciales

• Regulamento sobre Afixação de Preços (Decreto Executivo n.º 33/00 de 5 de Maio)

• Regulamento sobre Definição, Classificação e Organização do Cadastro (Decreto Executivo n.º 55/00 de 14 de Julho)

• Vistoria aos Estabelecimentos Comerciais e de Prestação de Serviços Mercantis (Decreto Executivo n.º 56/00 de 14 de Julho)

• Ley de las Bases de la Inversión Privada

• Licenciamento da Actividade Comercial e de Prestação de Serviços Mercantis (Decreto n.º 29/00 de 2 de Junho)

• Mercados Rurais (Decreto Executivo n.º 44/00 de 2 de Junho)

• Mercados Urbanos (Decreto Executivo n.º 45/00 de 2 de Junho)

• Law of Alteration to Privatization (Law 8/03)

• Lei Nacional do Comércio

• Commercial code (we have a pdf with few relevant articles)

• Companies Incorporation Simplification Law 11/15

• Ley De Las Bases De La Inversión Privada

• Proyecto De Ley De Las Sociedades Comerciales

• Lei da Simplificação do Processo de Constituição de Sociedades Comerciais, 17 de Junho 2015

Labor Laws

• General Employment Law June 2015

• General Labour Law, 2000 (extracts)

Land and Building Laws

• Decree Law No. 16-A/95 (in Portuguese)

Securities Laws

• Presidential Decree 64/11, 18th of April

Tax Laws

• Ley De Incentivos Fiscales

• Ley de Incentivos Fiscales

• Law N° 17/03 OF 25th July on Taxes and Customs Incentives for Private Investment

Trade and Customs Laws

• Código Aduaneiro

• Código Aduaneiro

---

​Benin

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

Bankruptcy and Collateral Laws

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 2015

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Commercial and Company Laws

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Règlement N˚ 02/2002/CM/UEMOA du 23 mai 2002 sur les pratiques commerciales anticoncurrentielles

• Arrêté n°10-19 du 16 juillet 2010 portant réglementation des formalités relatives à la création d’entreprise et à l’exercice de toutes activités entrepreneuriales

• Règlement N° 02/2002/Cm/Uemoa Du 23 Mai 2002 Sur Les Pratiques Commerciales Anticoncurrentielles

Labor Laws

• Loi nº 2017-05 du 29 août 2017 fixant les conditions et la procédure d'embauche, de placement de la main d'oeuvre et de résiliation du contrat de travail

• Code du travail

• Convention collective générale du travail

• **Social Security Act No. 98 019

Land and Building Laws

• Loi n°2013-01 du 14 janvier 2013 portant Code foncier et domanial

• Loi n°2002-15 du 30 décembre 2002 portant statut du notariat

Securities Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme portant organizations des suretes

Tax Laws

• Directive N° 02/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisations Des Législations Des États Membres En Matière De Tva

• Directive N° 03/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisation Des Législations Des États Membres En Matière De Droits D'Accises

• Directive N° 06/2001/Cm/Uemoa Du 26 November 2001 Portant Harmonisation De La Taxation Des Produits Pétroliers

• Directive N° 07/2001/Cm/Uemoa Du 26 Novembre 2001 Portant Régime Harmonisé De L'Acompte Sur L'Impôt Assis Sur Les Bénéfices

• Directive n˚ 02/98/CM/UEMOA du 22 décembre 1998 portant harmonisations des législations des états membres en matière de TVA

• Directive n˚ 03/98/CM/UEMOA du 22 décembre 1998 portant harmonisation des législations des états membres en matière de droits d'accises

• Directive n˚ 06/2001/CM/UEMOA du 26 november 2001 portant harmonisation de la taxation des produits pétroliers

• Directive n˚ 07/2001/CM/UEMOA du 26 novembre 2001 portant régime harmonisé de l'acompte sur l'impôt assis sur les bénéfices

Trade and Customs Laws

• Code communautaire antidumping de l'UEMOA (Règlement n˚ 09/2003/CM/UEMOA du 23 mai 2003)

• Code des douanes (Annexe au règlement n˚ 09/2001/CM/UEMOA)

• Tarif des douanes de l'UEMOA

• Code Communautaire Antidumping De L'Uemoa (Règlement N° 09/2003/Cm/Uemoa Du 23 Mai 2003)

• Code Des Douanes (Annexe Au Règlement N° 09/2001/Cm/Uemoa)

• Code des Douanes de la République du Béni

• Code des Douanes de la République du Béni

---

​Botswana

Banking and Credit Laws

• Banking Act, 1995

• Banking Regulations, 1995

• National Clearance And Settlement Systems Act

• National Clearance And Settlement Systems Regulations

• Banking Act, 1995

• Banking Regulations, 1995

• National Clearance and Settlement Systems Act

• National Clearance and Settlement Systems Regulations

Bankruptcy and Collateral Laws

• Insolvency Act [CAP 42:02]

• Companies Act [CAP 42:01]

Commercial and Company Laws

• Collective Investment Undertakings Act, 1999

• **Collective Investment Undertakings Regulations, 2001

• Companies Act

• Collective Investment Undertakings Act, 1999

• **Collective Investment Undertakings Regulations, 2001

Labor Laws

• Employment Act, 1982, as amended

• Employment Act

Land and Building Laws

• Transfer Duty Act Cap 53:01

Securities Laws

• Deeds Registry

• Collective Investment Undertakings Act, 1999

• **Collective Investment Undertakings Regulations, 2001

• **Collective Investment Undertakings Regulations, 2001

• Collective Investment Undertakings Act, 1999

• Botswana Stock Exchange Act, 1994

• Botswana Stock Exchange Listings Requirements

• Botswana Stock Exchange Members' Rules

Tax Laws

• Income Tax (Amendment) Act, 1999

• Value Added Tax (Amendment) Act, 2002

• Value Added Tax Act, 2000

• Value Added Tax Regulations

Trade and Customs Laws

• Customs and Excise Duty Act

• Customs and Excise Duty Act

---

​Burkina Faso

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

Bankruptcy and Collateral Laws

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Commercial and Company Laws

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Règlement n˚ 02/2002/CM/UEMOA du 23 mai 2002 sur les pratiques commerciales anticoncurrentielles

• Règlement N° 02/2002/Cm/Uemoa Du 23 Mai 2002 Sur Les Pratiques Commerciales Anticoncurrentielles

Labor Laws

• Code du travail (Loi n˚ 033-2004/AN)

Land and Building Laws

• Loi n° 014/96/ADP du 23 mai 1996 portant réorganisation agraire et foncière au Burkina Faso

• Code de l'urbanisme et de la construction (2006)

• Code forestier

• Code de l'environnement

• Law on engineering certification

• CODE DE L’URBANISME ET DE L’HABITAT (in French)

• CODE DE L’URBANISME ET DE L’HABITAT (in French)

Securities Laws

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D'APUREMENT DU PASSIF

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• ACTE UNIFORME RÉVISÉ PORTANT ORGANISATION DES SÛRETÉS

Tax Laws

• Directive N° 02/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisations Des Législations Des États Membres En Matière De Tva

• Directive N° 03/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisation Des Législations Des États Membres En Matière De Droits D'Accises

• Directive N° 06/2001/Cm/Uemoa Du 26 November 2001 Portant Harmonisation De La Taxation Des Produits Pétroliers

• Directive N° 07/2001/Cm/Uemoa Du 26 Novembre 2001 Portant Régime Harmonisé De L'Acompte Sur L'Impôt Assis Sur Les Bénéfices

• Directive n˚ 02/98/CM/UEMOA du 22 décembre 1998 portant harmonisations des législations des états membres en matière de TVA

• Directive n˚ 03/98/CM/UEMOA du 22 décembre 1998 portant harmonisation des législations des états membres en matière de droits d'accises

• Directive n˚ 06/2001/CM/UEMOA du 26 november 2001 portant harmonisation de la taxation des produits pétroliers

• Directive n˚ 07/2001/CM/UEMOA du 26 novembre 2001 portant régime harmonisé de l'acompte sur l'impôt assis sur les bénéfices

Trade and Customs Laws

• Tarif des douanes de l'UEMOA

• Code communautaire antidumping de l'UEMOA (Règlement n˚ 09/2003/CM/UEMOA du 23 mai 2003)

• Code des douanes (Annexe au règlement n˚ 09/2001/CM/UEMOA)

• Code Communautaire Antidumping De L'Uemoa (Règlement N° 09/2003/Cm/Uemoa Du 23 Mai 2003)

• Code Des Douanes (Annexe Au Règlement N° 09/2001/Cm/Uemoa)

---

​Burundi

Banking and Credit Laws

• Loi bancaire (Loi n° 1/017 du 23 octobre 2003 modifiant le décret-loi du 7 juillet 1993 portant réglementation des banques et des établissements financiers)

• Circulaire n° 01/03 relative au capital minimum des banques et des établissements financiers

• Circulaire n° 02/03 relative aux fonds propres des banques et des établissements financiers

• Circulaire n° 03/03 relative au ratio de solvabilité des banques et établissements financiers

• Circulaire n° 04/03 relative au coefficient de liquidité des banques et établissements financiers

• Circulaire n° 05/03 relative au rapport entre les ressources stables et les emplois immobilises des banques et établissements financiers

• Circulaire n° 06/03 relative a la division des risques des banques et établissements financiers

• Circulaire n° 07/03 relative au contrôle interne des banques et établissements financiers

• Circulaire n° 09/03 relative à la prise et la détention de participations des banques et établissements financiers

• Circulaire n° 10/03 relative aux conditions dimplantation des agences et guichets des banques et établissements financiers

• Circulaire n° 11/03 relative aux activités non bancaires des banques et établissements financiers

• Circulaire n° 12/03 relative à la classification des risques et a la constitution des provisions des banques et établissements financiers

• Circulaire n° 13/99 modifiant la circulaire n° 13/94 relative a la classification du portefeuille

• Circulaire n° 14/03 relative à la consolidation des comptes des banques et des établissements financiers

• Circulaire n° 15/04 relative à lagrément des dirigeants et administrateurs des banques et établissements financiers

• Circulaire n° 16/04 relative à lagrément des commissaires aux comptes des banques et établissements financiers

• Circulaire n° 17/04 relative à linterdiction au crédit et au change des clients défaillants auprès du secteur financier

Bankruptcy and Collateral Laws

• Loi n° 1/07 du 15 mars 2006 sur les faillites

• Loi n° 1/08 du 15 mars 2006 relative au concordat judiciaire de l'entreprise en difficulté

• Loi N° 1/07 Du 15 Mars 2006 Sur Les Faillites

• Loi N° 1/08 Du 15 Mars 2006 Relative Au Concordat Judiciaire De L'Entreprise En Difficulté

• Bankruptcy Law (Loi no. 1/07 sur les faillites) (in French)

• Loi no. 1/08 relative au concordat judiciaire de l'entreprise en difficulté

• 15 mars 2006. – LOI n° 1/07 sur les faillites.

• Loi n°1/05 du 23 janvier 2018 portant insolvabilité du commerçant au Burundi

Commercial and Company Laws

• Code de Commerce 2010

• Code Des Sociétés Privées Et Publiques (Loi 1-002 Du 6 Mars 1996)

• Loi N° 1/002 Du 06 Mars 1996 Portant Code Des Sociétés Privées Et Publiques

• Code de commerce (Décret-loi n° 1-045 du 9 juillet 1993)

• Loi n° 1/002 du 06 mars 1996 portant code des Sociétés privées et publiques

• Code des sociétés privées et publiques (Loi 1-002 du 6 mars 1996)

Labor Laws

• Code de la sécurité sociale (Loi 1-010 du 16 juin 1999)

• Code du travail (Décret-loi n° 1-037 du 7 juillet 1993)

• Labor Code

Land and Building Laws

• Code de la construction

• Loi n° 1/008 du 1 septembre 1986 portant code foncier

• Loi N° 1/008 Du 1 Septembre 1986 Portant Code Foncier

Securities Laws

Tax Laws

Trade and Customs Laws

• Loi N° 1/19 Du 26 Mai 2006 Portant Suppression De La Taxe De Service À Limportation Et La Réexportation

• Loi N° 1/20 Du 26 Mai 2006 Portant Fixation Du Tarif Des Droits De Douane Sur Les Produits Importés

• Loi n° 1/19 du 26 mai 2006 portant suppression de la taxe de service à limportation et la réexportation

• Loi n° 1/20 du 26 mai 2006 portant fixation du tarif des droits de douane sur les produits importés

• Le Code des Douanes

• Le Code des Douanes

---

​Cabo Verde

Banking and Credit Laws

• Lei de Actividades e de Instituições Financeiras (Lei nº 62/VIII/2014)

• Lei n.º 43/III/88 de 27 de Dezembro: Dispõe sobre a constituição de Instituições Financeiras Internacionais

• Decreto-Lei n.º 26/98 de 29 de Junho: Aprova o Novo Regime das Operações Correntes e de Capitais

• Lei n.º 3N/96 de 1 de Julho: Regula a constituição, o funcionamento e a actividade das instituições de crédito e parabancárias

• **Decreto-Lei n.º 12/2005 de 7 de Fevereiro: Regulamenta o Direito de Estabelecimento de Instituições Financeiras Internacionais em Cabo Verde, o seu Funcionamento e sua Supervisão

• **Decreto-Lei n.º 13/2005 de 7 de Fevereiro: Regula as Sociedades de Cessão Financeira, Factoring

Bankruptcy and Collateral Laws

• Código de Processo Civil 1961

• Law no. 116/VIII/2016 dated March 22, 2016, approving the Insolvency and Rehabilitation Code (Código de Recuperação e de Insolvência)

Commercial and Company Laws

• Decreto-Lei N.º 11/2005 De 7 De Fevereiro: Cria As Sociedades De Gestão Financeira

• **Decreto-Lei n.º 13/2005 de 7 de Fevereiro: Regula as Sociedades de Cessão Financeira, Factoring

• Decreto-Lei n.º 11/2005 de 7 de Fevereiro: Cria as Sociedades de Gestão Financeira

• Decreto-Lei n.º 37/2000 de 28 de Agosto: Define Locação Financeira

• **Decreto-Lei n.º 45/95 de 11 de Setembro: Dá Enquadramento Legal para as Sociedades de Locação Financeira, Leasing

• Decreto-Lei n.º 15/2005 de 14 de Fevereiro: Regula os Organismos de Investimento Colectivo

• Lei n.º 43/III/88 de 18 de Abril: Dispõe sobre a constituição de Instituições Financeiras Internacionais

Labor Laws

• Decree 1/2016 on redundancy amendments

Land and Building Laws

• Portaria No. 12/2015, que define as normas de configuração do Número de Identificação de Prédio (NIP). (Portuguese)

Securities Laws

• Decreto-Lei N.º 11/2005 De 7 De Fevereiro: Cria As Sociedades De Gestão Financeira

• Executive Decree with Law rank 37/2000 (published in the Official Gazette N 26 of 2000, as amended by law N-20 June 23, 2003.

• Decreto-Lei n.º 15/2005 de 7 de Feveireiro: Regula os Organismos de Investimento Colectivo

• Lei n.º 43/III/88 de 27 de Dezembro: Dispõe sobre a constituição de Instituições Financeiras Internacionais

• Lei n.º 51/V/98: Cria a Bolsa de Valores de Cabo Verde

• Lei n.º 53/V/98: Establece as condições de acesso e de exercício das actividades de intermediação em valores mobiliários

• Decreto-Lei n.º 11/2005 de 7 de Fevereiro: Cria as Sociedades de Gestão Financeira

Tax Laws

Trade and Customs Laws

Insolvency Law

• Law no. 116/VIII/2016 dated March 22, 2016, approving the Insolvency and Rehabilitation Code (Código de Recuperação e de Insolvência)

---

​Cameroon

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Charte Des Investissements De La Cemac (Règlement N° 17/99/Cemac-20-Cm-03 Du 17 Décembre 1999)

• Loi n° 2016/014 du 14 décembre 2016 fixant le capital social minimum des SARL

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Charte des investissements (Loi n° 2002-004 du 19 avril 2002)

• Charte des investissements de la CEMAC (Règlement n˚ 17/99/CEMAC-20-CM-03 du 17 décembre 1999)

• Loi relative à la concurrence (Loi n° 98-013 du 14 juillet 1998)

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

• Loi n 2006/013 du 29 décembre 2006 portant loi de finances de la République du Cameroun pour l'exercice 2007.

Labor Laws

• Code du travail (Loi n° 92/007 du 14 août 1992)

• Labour Code (Law No. 92/007 of 14 August 1992)

Land and Building Laws

• Décret nº 76-166 fixant les modalités de gestion du domaine national

• Décret nº 76-165 fixant les conditions d'obtention du titre foncier

• Ordonnance nº 74-1 fixant le régime foncier, modifiée par la loi nº 19 du 26 novembre 1983 relative aux compétences des juridictions judiciaires et des commissions consultatives

• Décret n° 2005/481 modifiant et complétant certaines dispositions du décret nº 76-165 fixant les conditions d'obtention du titre foncier

• Loi n° 2004/003 régissant l'urbanisme

• Loi portant loi-cadre relative à la gestion de l’environnement (1996)

• Loi portant régime de l'eau

• LOI N° 90/041 DU AOUT 1990 PORTANT SUR L’EXERCICE ET ORGANISATION DE LA PROFESSION D’ARCHITECTE AU CAMEROUN

• Code de l'Urbanisme

• Loi n° 2000/09 du 13 Juillet 2000 fixant l'organisation et les modalités d?exercice de la profession d?Ingénieur de Génie Civil

• Loi N° 2004/003 du 21 avril 2004 portant régissant l'urbanisme au Cameroun in French)

Securities Laws

• Acte uniforme portant sur organizations des suretes

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Tax Laws

• Loi des Finances 2015 published on 23 December 2014 and effective as of 1 January 2015

• Convention fiscale de la UDEAC (Acte n° 5/6-UDEAC-49 du 13 décembre 1966)

• Directive relative à l'impôt sur les sociétés (Annexe à la directive n° 02/01/UEAC-050-CM-06 du 3 août 2001)

• Directive TVA et d'accises (Directive n° 1-99/CEMAC-028-CM-03 du 17 décembre 1999)

Trade and Customs Laws

• Tarif des douanes (dispositions générales) (Acte n° 7/93-UDEAC-556-SE1 du 21 juin 1993)

• Article 240 du Code des douanes de la CEMAC (Acte n° 2/92-UDEAC-556-SE1 du 30 avril 1992 sur les admissions en franchise de droits)

---

​Central African Republic

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Convention collective nationale du commerce de la République Centrafricaine

• Convention collective nationale du commerce de la République Centrafricaine

• Charte Des Investissements De La Cemac (Règlement N° 17/99/Cemac-20-Cm-03 Du 17 Décembre 1999)

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Acte Uniforme du 11 mars 1999 sur le Droit de l'Arbitrage dans le Cadre du Traité OHADA

• Charte des investissements (Loi n° 01-010 du 16 juillet 2001)

• Charte des investissements de la CEMAC (Règlement n˚ 17/99/CEMAC-20-CM-03 du 17 décembre 1999)

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

Labor Laws

• **Ordonnance 73/093 fixant les modalités de compression du personnel des services ou organismes publics et para-publics et les entreprises privées de la République Centrafricaine

• **Ordonnance 73/095 réglementant le recrutement de la main-d'oeuvre en République Centrafricaine

• **Convention collective nationale du commerce de la République Centrafricaine

• Code du travail (extraits)

• Code Du Travail (Extraits)

• **Convention Collective Nationale Du Commerce De La République Centrafricaine

• **Ordonnance 73/093 Fixant Les Modalités De Compression Du Personnel Des Services Ou Organismes Publics Et Para-Publics Et Les Entreprises Privées De La République Centrafricaine

• **Ordonnance 73/095 Réglementant Le Recrutement De La Main-D'Oeuvre En République Centrafricaine

Land and Building Laws

Securities Laws

• Acte uniforme portant sur organizations des suretes

Tax Laws

• Convention fiscale de la UDEAC (Acte n° 5/6-UDEAC-49 du 13 décembre 1966)

• Directive relative à l'impôt sur les sociétés (Annexe à la directive n° 02/01/UEAC-050-CM-06 du 3 août 2001)

• Directive TVA et d'accises (Directive n° 1-99/CEMAC-028-CM-03 du 17 décembre 1999)

Trade and Customs Laws

• Tarif des douanes (dispositions générales) (Acte n° 7/93-UDEAC-556-SE1 du 21 juin 1993)

• Article 240 du Code des douanes de la CEMAC (Acte n° 2/92-UDEAC-556-SE1 du 30 avril 1992 sur les admissions en franchise de droits)

---

​Chad

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Décret n°446/PR/MCI/87 du 8 décembre 1987 fixant la procédure doctroi des avantages du Code des investissements

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme du 11 mars 1999 sur le Droit de l'Arbitrage dans le Cadre du Traité OHADA

Labor Laws

• Code du Travail

• Convention collective générale applicable aux travailleurs

• Code Du Travail

• Convention Collective Générale Applicable Aux Travailleurs

Land and Building Laws

• Propriété foncière et droits coutumiers (Loi n°24 du 22 juillet 1967)

• Limitation aux droits fonciers (Loi 67-25 du 22 juillet 1967)

• CODE DES MARCHES PUBLICS (Décret No. 503/PR/PM/SGG/2003) - 5 décembre 2003

---

​Comoros

Banking and Credit Laws

• Statuts De La Banque Centrale

• Loi No 13-003/AU, relative à la loi bancaire, adoptée le 12 juin 2013

• Reglement N.013/2015/BCC/DSBR relatif au fonctionnement de la centrale des risques et des incidents de paiements

• Note circulaire n° 12/2005 relative aux banques off-shore

• Recueil des textes relatifs à l’exercice des activités bancaires et financiers

• Statuts de la Banque Centrale

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Code Des Investissements

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Code des investissements

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

Labor Laws

• Code du travail, 1984

• Decree No. 15/017/METFPEF/CAB

• Amendments to the Labor Code

Land and Building Laws

Securities Laws

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D'APUREMENT DU PASSIF

• ACTE UNIFORME RÉVISÉ PORTANT ORGANISATION DES SÛRETÉS

Tax Laws

• Code général des impôts

Trade and Customs Laws

• Code des douanes

• Code Des Douanes

---

​Congo, Dem. Rep.

Banking and Credit Laws

• Loi n° 002/2002 portant dispositions applicables aux coopératives d’épargnes et de crédit

• Loi n° 003/2002 relative à lactivité et au contrôle des établissements de crédit

Bankruptcy and Collateral Laws

• 3 juillet 2001 - LOI 002-2001 portant création, organisation et fonctionnement des tribunaux de commerce

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 2015

Commercial and Company Laws

• Arrêté interministériel n° 002/CAB/MIN/JGS&DH/014 et n°243/CAB/FINANCES/20 du 30 décembre 2014 déterminant la forme des statuts et le capital de la société a responsabilité limitée

• Code Des Investissements (Loi N° 004/2002 Du 21 Février 2002)

• Code Minier

• Investment Code (Law N° 004/2002)

• Mining Code

• Code forestier

• Code des investissements (Loi n° 004/2002 du 21 février 2002)

• 3 juillet 2001 - LOI 002-2001 portant création, organisation et fonctionnement des tribunaux de commerce

• Code minier

• Decret n° 038/2003 du 26 mars 2003 portant règlement minier

• Investment Code (Law n° 004/2002)

• Mining Code

• La loi n 004/2003 du 13 mars portant Réforme des procédures fiscales

Labor Laws

• Loi n° 016/2002 portant création, organisation et fonctionnement des Tribunaux du travail

• Code du travail

• amendment to Labor Code

• Law No. 15/013

Land and Building Laws

• **Ministerial Decree No. 013/CAB/MIN.URB-HAB/2005 of 6 May 2005 modifies Decree CAB/CE/URB/012/88 of 22 October 1988 that regulates the issuance of the building licence.

Securities Laws

• Acte uniforme portant sur organizations des suretes

Tax Laws

• Loi n° 04/013 modifiant et complétant certaines dispositions de l’Ordonannce-Loi n°69-058 relative à l’impôt sur le chiffre d’affaires

---

​Congo, Rep.

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Décret n° 2017-41 du 28 mars 2017 portant forme des statuts et constitution du capital de la société à responsabilité limitée

• Charte Des Investissements De La Cemac (Règlement N° 17/99/Cemac-20-Cm-03 Du 17 Décembre 1999)

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Charte des investissements (Loi n° 06-2003 du 18 janvier 2003)

• Charte des investissements de la CEMAC (Règlement n˚ 17/99/CEMAC-20-CM-03 du 17 décembre 1999)

• Loi n° 3-2000 du 1er février 2000 fixant les conditions d'exercice de la sous-traitance

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

• Décret n° 2004-30 du 18 février 2004 portant modalités d'application de la Charte des Investissements

• Décret n° 2004-469 du 3 novembre 2004 relatif au Numéro d'Identification Unique (NIU)

• Loi n° 19-2005 du 24 novembre 2005 règlementant l'exercice de la profession de commerçant

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

Labor Laws

• Loi n° 6-96 du 6 mars 1996 modifiant et complétant certaines dispositions de la loi n° 45/75 du 15 mars 1975 instituant un Code de travail de la République Populaire du Congo

• Code du travail

• Décret n° 84-209 du 8 février 1984 relatif aux saisies-arrêts sur les traitements et salaires

• Arrêté n° 1110 du 24 juin 1995 relatif aux délégués du personnel

Land and Building Laws

• Loi n° 17-2000 du 30 décembre 2000 portant régime de la propriété foncière

Securities Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Tax Laws

• Code de la sécurité sociale

• Directive relative à l'impôt sur les sociétés (Annexe à la directive n° 02/01/UEAC-050-CM-06 du 3 août 2001)

• Directive TVA et d'accises (Directive n° 1-99/CEMAC-028-CM-03 du 17 décembre 1999)

• Convention fiscale de la UDEAC (Acte n° 5/6-UDEAC-49 du 13 décembre 1966)

Trade and Customs Laws

• Tarif des douanes (dispositions générales) (Acte n° 7/93-UDEAC-556-SE1 du 21 juin 1993)

• Article 240 du Code des douanes de la CEMAC (Acte n° 2/92-UDEAC-556-SE1 du 30 avril 1992 sur les admissions en franchise de droits)

---

​Côte d'Ivoire

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

Bankruptcy and Collateral Laws

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 2015

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Commercial and Company Laws

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Décret n° 95-712 du 13 septembre 1995 fixant les modalités d'application du Code des investissements

• Code des investissements

• Règlement n˚ 02/2002/CM/UEMOA du 23 mai 2002 sur les pratiques commerciales anticoncurrentielles

• Règlement N° 02/2002/Cm/Uemoa Du 23 Mai 2002 Sur Les Pratiques Commerciales Anticoncurrentielles

Labor Laws

• Loi 20-07-2015 portant code du travail

• Loi no 97-400 du 11 juillet 1997 modifiant la loi no 95-15 du 12 janvier 1995 portant Code du Travail

• Code du travail

• Décret n° 96-192 du 7 mars 1996 relatif au conditions de réduction ou suppression des avantages acquis

• Décret n° 96-193 du 7 mars 1996 relatif aux bureaux de placement payant

• Décret n° 96-194 du 7 mars 1996 relatif au travail temporaire

• Décret n° 96-195 du 7 mars 1996 relatif à l'engagement à l'essai et la période d'essai

• Décret n° 96-196 du 7 mars 1996 relatif aux conditions de garantie à donner par certains travailleurs

• Décret n° 96-197 du 7 mars 1996 relatif au règlement intérieur

• Décret n° 96-198 du 7 mars 1996 relatif aux conditions de suspension du contrat de travail pour maladie

• Décret n° 96-199 du 7 mars 1996 relatif aux travailleurs mobilisés par l'autorité militaire

• Décret n° 96-200 du 7 mars 1996 relatif à la durée du préavis de rupture du contrat de travail

• Décret n° 96-201 du 7 mars 1996 relatif à l’indemnité de licenciement

• Décret n° 96-202 du 7 mars 1996 relatif au travail à temps partiel

• Décret n° 96-203 du 7 mars 1996 relatif à la durée du travail

• Décret n° 96-204 du 7 mars 1996 relatif au travail de nuit

• Décret n° 96-205 du 7 mars 1996 déterminant la liste et le régime des jours fériés

• Décret n° 96-206 du 7 mars 1996 relatif aux comités d'hygiène et de sécurité

• Décret n° 96-207 du 7 mars 1996 relatif aux délégués du personnel et délégués syndicaux

• Décret n° 96-208 du 7 mars 1996 relatif à la procédure de conciliation en cas de différend collectif du travail

• Décret n° 96-209 du 7 mars 1996 relatif aux déclarations des employeurs

• Décret n° 96-285 du 3 avril 1996 relatif à la formation professionnelle

• Décret n° 96-286 du 3 avril 1996 relatif à l'apprentissage

• Décret n° 96-287 du 3 avril 1996 relatif au contrat de travail

Land and Building Laws

• Décrets et arrêtés d'application de la loi relative au domaine foncier rural

• Loi n° 98-750 du 23 décembre 1998 relative au domaine foncier rural

Securities Laws

• Acte uniforme portant sur organizations des suretes

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Tax Laws

• Directive N° 02/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisations Des Législations Des États Membres En Matière De Tva

• Directive N° 03/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisation Des Législations Des États Membres En Matière De Droits D'Accises

• Directive N° 06/2001/Cm/Uemoa Du 26 November 2001 Portant Harmonisation De La Taxation Des Produits Pétroliers

• Directive N° 07/2001/Cm/Uemoa Du 26 Novembre 2001 Portant Régime Harmonisé De L'Acompte Sur L'Impôt Assis Sur Les Bénéfices

• Directive n˚ 02/98/CM/UEMOA du 22 décembre 1998 portant harmonisations des législations des états membres en matière de TVA

• Directive n˚ 03/98/CM/UEMOA du 22 décembre 1998 portant harmonisation des législations des états membres en matière de droits d'accises

• Directive n˚ 06/2001/CM/UEMOA du 26 november 2001 portant harmonisation de la taxation des produits pétroliers

• Directive n˚ 07/2001/CM/UEMOA du 26 novembre 2001 portant régime harmonisé de l'acompte sur l'impôt assis sur les bénéfices

Trade and Customs Laws

• Code communautaire antidumping de l'UEMOA (Règlement n˚ 09/2003/CM/UEMOA du 23 mai 2003)

• Code des douanes (Annexe au règlement n˚ 09/2001/CM/UEMOA)

• Tarif des douanes de l'UEMOA

• Code Communautaire Antidumping De L'Uemoa (Règlement N° 09/2003/Cm/Uemoa Du 23 Mai 2003)

• Code Des Douanes (Annexe Au Règlement N° 09/2001/Cm/Uemoa)

---

​Djibouti

Banking and Credit Laws

• Loi N°119/AN/15/7ème L portant création d'un système d'information sur le crédit.

• Décret n° 2006-0020/PRE portant création, organisation et objet du Comité de Réflexion sur la Microfinance (CREM)

Bankruptcy and Collateral Laws

• Law No. 001.AN/18/8eme L modifying and completing the Commerce Code

• Law No. 003.AN/18/8eme L adopting a new Civil codes

Commercial and Company Laws

• Loi n°001/AN/18/8ème L modifiant le Code de Commerce

• Loi N° 179/AN/17/7ème L portant modification de la loi 159/AN/12/6ème L fixant les redevances de l'Office djiboutien de la propriété Industrielle et commerciale

• Loi N° 190/AN/17/7ème L portant modification du Code Général des Impôts

• Code de commerce de la republique de Djibouti, 2011

• Loi N° 66-537 Du 24 Juillet 1966 Sur Les Sociétés Commerciales

• Code de Commerce de la République de Djibouti

• Code des Sociétés Privées et Publiques

• Loi n° 191/AN/86/1er L du 3 février 1986 sur les sociétés commerciales

• Loi n° 103/AN/05/5ème L portant sur les sociétés commerciales de zone franche

• Loi n° 114/AN/96/3e L relatif à la protection du droit d'auteur

• Loi n° 117/AN/05/5ème L portant Code pétrolier

• Loi n° 53/AN/04/5ème L portant Code des zones franches

• Loi n° 65/AN/94/3e L portant création du régime de zone franche industrielle

• Loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales

Labor Laws

• Code du travail

Land and Building Laws

• Loi n° 177/AN/91/2ème L portant organisation de la propriété foncière

• Loi n° 178/AN/91/2ème L fixant les modalités d'application des loi relatives au régime foncier

• Arrêté n°2015-228/PR/MHUE portant réorganisation de la procédure d'instruction et de délivrance du Permis de Construire. (in French)

Securities Laws

Tax Laws

• **Loi n° 155/AN/80 portant modification du Code général des impôts "Taxes sur les propriétés non mises en valeur"

• Loi n° 102/AN/05/5ème L portant réforme des services de l’État chargés de la fiscalité et des domaines

• Arrêté n°91-0121/PR/FIN fixant les conditions d’applications de l’article 29.43.01 du Code général des impôts

Trade and Customs Laws

• Loi n° 102/AN/05/5ème L portant réforme des services de l’État chargés de la fiscalité et des domaines

---

​Egypt, Arab Rep.

Banking and Credit Laws

• Law No. 155 of 1998 Regulating the Private Sector's Participation in the Capital of Public Sector Banks

• Cabinet Decree No. 1 of 2001 Issuing the Executive Statutes of the Real Estate Finance Law as Promulgated by Law No. 148 of 2001

• **Law of the Central Bank, the Banking Sector And Money

• **Law of the Central Bank, the Banking Sector And Money (in Arabic)

• Executive Regulations of the Law of the Central Bank, the Banking Sector And Money

• **Executive Regulations of the Law of the Central Bank, the Banking Sector And Money (in Arabic)

• Executive Statutes of the Law No. 95 of 1995 on Financial Leasing

• **Law No. 120 of 1975 Relating to the Central Bank of Egypt and the Banking System

• Law No. 148 of 2001 Promulgating the Real Estate Finance Law

• **Law No. 163 of 1957 Promulgating the Banks and Credit Law

• **Presidential Decree No. 187 of 1993 Issuing the Executive Regulations of the Banks and Credit Law

• **Presidential Decree No. 205 of 1990 Concerning the Law of Confidentiality of Bank Accounts

• Presidential Decree No. 59 of 1993 Issuing the Statutes of the Central Bank of Egypt

• **Presidential Decree No. 64 of 2004 — قرار رئيس جمهوریة مصر العربية رقم ٦٤ لسنة ٢٠٠٤ بإصدار النظام الأساسى للبنك المرآزى المصرى

• **Presidential Decree No. 64 of 2004 Promulgating the Statute of the Central Bank of Egypt

• Law No. 88 of The Year 2003 promulgating The Law of The Central Bank, the Banking Sector and money, amended by Law No. 162 of the Year 2004 and Law No. 93 of the Year 2005

• Rules & Regulations approved in January 2006 for the operation of the credit bureau

• Law No. 155 Of 1998 Regulating The Private Sector's Participation In The Capital Of Public Sector Banks

• **Law No. 163 Of 1957 Promulgating The Banks And Credit Law

• Law No. 38 Of 1994 Foreign Currency Regulation — 38 1994

• Law No. 88 Of The Year 2003 Promulgating The Law Of The Central Bank, The Banking Sector And Money, Amended By Law No. 162 Of The Year 2004 and Law No. 93 Of The Year 2005

• **Law Of The Central Bank, The Banking Sector And Money

• **Law Of The Central Bank, The Banking Sector And Money (In Arabic)

• **Presidential Decree No. 187 Of 1993 Issuing The Executive Regulations Of The Banks And Credit Law

• Presidential Decree No. 59 Of 1993 Issuing The Statutes Of The Central Bank Of Egypt

• Presidential Decree No. 64 Of 2004 — ???? ???? ??????? ??? ??????? ??? ?? ???? ???? ?????? ?????? ??????? ????? ??????? ??????

• **Presidential Decree No. 64 Of 2004 Promulgating The Statute Of The Central Bank Of Egypt

Bankruptcy and Collateral Laws

• Real Estate Finance Law No. 148 Of 2001

• Bankruptcy Law # 11 for 2018

• Executive Regulations no. 108 of 2016 on December 15, 2016

• Law No. 115 of 2015 on Movable Security

• **Prime Minister's Decree No. 465 of 2005 Amending Real Estate Finance Law No. 148 of 2001

• Real Estate Finance Law No. 148 of 2001

• Executive Regulations of Real Estate Finance Law No. 148 of 2001

Commercial and Company Laws

• Executive Regulations of Special Economic Zones Law No. 83 of 2002

• Special Economic Zones Law No. 83 of 2002

• Law on the Protection of Intellectual Property Rights

• **Prime Minister's Decree 1316 of 2005 Issuing the Executive Regulations of the Competition Law

• **Law No. 8 of 1997 Concerning Investment Guarantees and Incentives

• Law No. 8 of 1997 on Investment Guarantees and Incentives

• **Establishment of LLC

• Amendment to EGX's Listing and Delisting Rules Executive Regulations No. 42 for the year 2016

• Commercial and Company Laws

• Commercial Code

• **Establishment Of Llc

• Executive Regulations Of Special Economic Zones Law No. 83 Of 2002

Labor Laws

• Labor Law

• Labor Law (In Arabic)

• Labor Law (in Arabic)

• Labor Law

Land and Building Laws

• Real Estate Finance Law No. 148 of 2001

• Executive Regulations of Real Estate Finance Law No. 148 of 2001

• Civil Code (Articles 802 - 869)

• Nature Protection Law

• Law 4 for the Protection of the Environment (Arabic and English)

• Civil Code (Articles 802 - 869) (Arabic)

• Real Estate Finance Law No. 148 Of 2001

• LAW NUMBER 4 of 1994 PROMULGATING THE ENVIRONMENT LAW

Securities Laws

• Financial Leasing Law no. 95 for the year 1995 as amended by law no. 16 for the year 2001.

• Capital Markets Law No. 95 Of 1992

• Central Securities Depository And Registry Law Law No. 93 Of 2000 (In Arabic)

• Central Securities Depository and Registry Law Law No. 93 of 2000 (in English)

• Executive Regulations of Capital Markets Law No. 95 of 1992

• Capital Markets Law No. 95 of 1992

• Central Securities Depository and Registry Law Law No. 93 of 2000 (in Arabic)

Tax Laws

• Income Tax Law No. 91 of 2005 (in Arabic)

• Law No. 17 of 2001 on the Application of the Second and the Third Phases of the General Sales Tax Law No. 11 of 1991

• Executive Regulations of the Income Tax Law No. 91 of 2005

• **Law No. 11 of 2002 on the Explanation of Certain Provisions of General Sales Tax Law No. 11 of 1991

• **Law No. 11 of 2002 on the Explanation of Certain Provisions of General Sales Tax Law No. 11 of 1991

• General Sales Tax Law No. 11 of 1991

• Income Tax Law No. 91 of 2005

• Executive Regulations Of The Income Tax Law No. 91 Of 2005

• General Sales Tax Law No. 11 Of 1991

• Income Tax Law No. 91 Of 2005

• **Law No. 11 Of 2002 On The Explanation Of Certain Provisions Of General Sales Tax Law No. 11 Of 1991

• **Law No. 11 Of 2002 On The Explanation Of Certain Provisions Of General Sales Tax Law No. 11 Of 1991

• Law No. 17 Of 2001 On The Application Of The Second And The Third Phases Of The General Sales Tax Law No. 11 Of 1991

Trade and Customs Laws

• Customs Law No. 66 Of 1963, As Amended By Law No. 95/2005

• **Customs Tariff

• **Law No. 155 Of 2002 On Export Development

• **Executive Regulation to Implement Import and Export Law

• **Customs Tariff

• **Law No. 155 of 2002 on Export Development

• Customs Law No. 66 of 1963, as amended by Law No. 95/2005

---

​Equatorial Guinea

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• **Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Charte Des Investissements De La Cemac (Règlement N° 17/99/Cemac-20-Cm-03 Du 17 Décembre 1999)

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• **Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• **Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Charte des investissements de la CEMAC (Règlement n˚ 17/99/CEMAC-20-CM-03 du 17 décembre 1999)

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

Labor Laws

• **Ordenamiento General del Trabajo

• **Ordenamiento General Del Trabajo

Land and Building Laws

Securities Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant sur organizations des suretes

Tax Laws

• Ley_4_2014_de_161214_Presupuestos_Generales_Estado. (Budget Law for 2015)

• Ley De Tasas Fiscales En Guinea Ecuatorial

• Convention fiscale de la UDEAC (Acte n° 5/6-UDEAC-49 du 13 décembre 1966)

• Directive relative à l'impôt sur les sociétés (Annexe à la directive n° 02/01/UEAC-050-CM-06 du 3 août 2001)

• Directive TVA et d'accises (Directive n° 1-99/CEMAC-028-CM-03 du 17 décembre 1999)

• Ley de Tasas Fiscales en Guinea Ecuatorial

Trade and Customs Laws

• Tarif des douanes (dispositions générales) (Acte n° 7/93-UDEAC-556-SE1 du 21 juin 1993)

• Article 240 du Code des douanes de la CEMAC (Acte n° 2/92-UDEAC-556-SE1 du 30 avril 1992 sur les admissions en franchise de droits)

---

​Eritrea

Banking and Credit Laws

Bankruptcy and Collateral Laws

Commercial and Company Laws

• Communications Proclamation No. 102/1998

• Ethiopian Commercial Code, 1960 amended by Proclamation No. 6/1991

Labor Laws

Land and Building Laws

Securities Laws

Tax Laws

Trade and Customs Laws

• Customs And Related Taxes

• Customs And Related Taxes

• Draft Quarantine Law

• Transitional Maritime Proclamation

---

​Eswatini

Banking and Credit Laws

• Consumer Credit Association Code of Conduct (South Africa Code of conduct)

• Central Bank of Swaziland Liscencing Policy

• Consumer Credit Act, 2016 (Act No 7 of 2016)

Bankruptcy and Collateral Laws

• Insolvency Act, No. 81 of 1955

• Insolvency Act 81 of 1955

Commercial and Company Laws

• Companies Act 8 of 2009

Labor Laws

• Employment (Amendment) Act, 1981

• Employment (Amendment) Act, 1985

• Employment (Amendment) Act, 1997

• Industrial Realtions Act

• Employment (Amendment) Act, 1981

• Employment (Amendment) Act, 1985

• Employment (Amendment) Act, 1997

---

​Ethiopia

Banking and Credit Laws

• **Directives on Licensing and Supervision on Banking Business

• Directives on Licensing and Supervision on Insurance Business

• **Directives on Licensing and Supervision on Micro-Financing Institutions

• **Directives On Licensing And Supervision On Banking Business

• Directives On Licensing And Supervision On Insurance Business

• **Directives On Licensing And Supervision On Micro-Financing Institutions

Bankruptcy and Collateral Laws

• Ethiopian Commercial Code, 1960 amended by Proclamation No. 6/1991

Commercial and Company Laws

• Schedule Of Stamp Duty Rates

• Proclamation No. 980/2016 on commercial registration and business licensing proclamation

• **Commercial Code 1960

• Schedule of Stamp Duty Rates

Labor Laws

• Labour Proclamation No. 42/1993

• Amendment to Labor Proclamation 2006

• Amendmentto Labor proclamation 2005

• Labor Proclamation 2003

Land and Building Laws

• Schedule Of Stamp Duty Rates

• Proclamation 818/2014, A proclamation to provide for Registration of Urban Landholding

• Schedule of Stamp Duty Rates

Securities Laws

Tax Laws

• Schedule of Stamp Duty Rates

• Value Added Tax Proclamation No. 285/2002

• Income Tax Regulation No. 78/2002

• Regulations Issued Pursuant to Value Added Tax Proclamation No. 285/2002

• Income Tax Regulation No. 78/2002

• Schedule Of Stamp Duty Rates

Trade and Customs Laws

• Customs Proclamation

• Customs Proclamation

---

​Gabon

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

Commercial and Company Laws

• Charte Des Investissements De La Cemac (Règlement N° 17/99/Cemac-20-Cm-03 Du 17 Décembre 1999)

• Acte Uniforme OHADA du 17

Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Charte des investissements (Loi n° 15/1998)

• Charte des investissements de la CEMAC (Règlement n˚ 17/99/CEMAC-20-CM-03 du 17 décembre 1999)

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Loi n° 016/2005 portant promotion des petites et moyennes entreprises et des petites et moyennes industries

• Loi n° 032/2005 relative aux pépinières d'entreprise et aux domaines industriels

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

Labor Laws

• Code du travail

Land and Building Laws

Securities Laws

• Acte uniforme portant sur organizations des suretes

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Tax Laws

• Convention fiscale de la UDEAC (Acte n° 5/6-UDEAC-49 du 13 décembre 1966)

• Directive relative à l'impôt sur les sociétés (Annexe à la directive n° 02/01/UEAC-050-CM-06 du 3 août 2001)

• Directive TVA et d'accises (Directive n° 1-99/CEMAC-028-CM-03 du 17 décembre 1999)

Trade and Customs Laws

• Article 240 du Code des douanes de la CEMAC (Acte n° 2/92-UDEAC-556-SE1 du 30 avril 1992 sur les admissions en franchise de droits)

• Tarif des douanes (dispositions générales) (Acte n° 7/93-UDEAC-556-SE1 du 21 juin 1993)

---

​Gambia, The

Banking and Credit Laws

• Financial Institutions Act, 2003

• Guidelines for the Licensing of Financial Institutions

• Instructions on Return of Fees and Charges Levied by Banks

• Guidelines For The Licensing Of Financial Institutions

• Instructions On Return Of Fees And Charges Levied By Banks

Bankruptcy and Collateral Laws

• Companies Bill, 2013 

Commercial and Company Laws

• The Companies Act of 2013

• **Companies Act

• Free Zones Act, 2001

• Insurance Act, 2003

• Non-Bank Financial Institutions Rules And Guidelines On Policies And Procedures

• Insurance Act, 2003

• Non-Bank Financial Institutions Rules and Guidelines on Policies and Procedures

• Free Zones Act, 2001

• **Companies Act

Labor Laws

• **Injuries Compensation Act

• **Labour Act

• **Injuries Compensation Act

• **Labour Act

Land and Building Laws

• The Single Window Registration Act of 2013

• Physical Planning and Development Constrol

Securities Laws

• The Security Interest in Movable Assets Act

---

​Ghana

Banking and Credit Laws

• Banking Act, 2002

• Banking Act, 2004

• Banking Act, 2004

• Financial Administration Act, 2003

• Financial Institutions (Non-Bank) Law 1993, PNDC Law 328

• Banking Act, 2002

Bankruptcy and Collateral Laws

• Bodies Corporate (Official Liquidations) Act, 1963

• Bodies Corporate (Official Liquidations) Act, 1963

• BODIES CORPORATE (OFFICIAL LIQUIDATIONS) ACT, 1963 (ACT 180)

• Borrowers and Lenders Act, 2008 (Act 773)

Commercial and Company Laws

• Bodies Corporate (Official Liquidations) Act, 1963

• Bodies Corporate (Official Liquidations) Act, 1963

• Mining And Minerals Law, 1986

• Driver and Vehicle Licensing Authority Act, 1999

• **Free Zone (Amendment) Act, 2002

• Free Zone Act, 1995

• Ghana Highway Authority Act, 1997

• **Investment Act

• National Petroleum Authority Act, 2005

• **National Road Safety Commission Act, 1999

• Patent Law, 1992

• Pesticides Control and Management Act, 1996

• Pharmacy and Drugs (Amendment) Regulation, 1961

• Pharmacy and Drugs Act, 1961

• Pharmacy and Drugs Regulations, 1961

• Road (Vehicle) Fee Act, 1998

• Road Fund Act, 1997

• Road Traffic Act, 2004

• Small Scale Gold Mining Law, 1989

• Mining and Minerals Law, 1986

Labor Laws

• Labour Act, 2003

Land and Building Laws

• Land Title Registration Regulations, 1986

• Land Title Registration Law, 1986

• Lands (Miscellaneous Provisions) Act, 1963 (Act No. 161)

• Administration of Lands Regulations, 1962

• Administration of Lands Act, 1962 (Act No. 123)

• Concessions Act, 1962 (Act No. 124)

• National Building Regulations

Securities Laws

• Finance Lease Act

• Borrowers and Lenders Act 2008

• Ghana Stock Exchange Listing Regulations, 1990, L. I. 1509, as amended

• Ghana Stock Exchange Listing Rules for External Companies

• Ghana Stock Exchange Membership Regulations, 1991 L.I. 1510 as Amended

Tax Laws

• Internal Audit Agency Act, 2003

• Stamp Duty Act, 2005

• INCOME TAX (AMENDMENT) ACT, 2016 ACT 907

• Internal Revenue Act.

Trade and Customs Laws

• Ghana Port and Harbour Authority Law, 1986

• Free Zone Act, 1995

• **Free Zone (Amendment) Act, 2002

---

​Guinea

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

Commercial and Company Laws

• **Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Code des investissements (Ordonnance n° 001/PRG/87 du 3 janvier 1987)

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme du 11 mars 1999 sur le Droit de l'Arbitrage dans le Cadre du Traité OHADA

Labor Laws

• Arrêté d'application du Code du travail relatif au travail des mineurs

• Labor Code

Land and Building Laws

• **Code foncier et domanial

• Codification des études d’impact sur l’environnement

• Code de la protection et de la mise en valeur de l’environnement

• Code de l'eau

• Décret D/94/180/PRG/SGG du 7 décembre 1994 portant création, attributions et organisation du Bureau de la Conservation Foncière

Securities Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant sur organizations des suretes

---

​Guinea-Bissau

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

Bankruptcy and Collateral Laws

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acto Uniforme para a Organização dos Processos Colectivos de Apuramento do Passivo

• Acto Uniforme Ohada para Organização das Garantias

Commercial and Company Laws

• Acto Uniforme Ohada Relativo ao Direito Comercial Geral

• Acto Uniforme para a Organização dos Processos Simplificados de Cobrança e das Vias de Execução

• Acto Uniforme Relativo ao Direito das Sociedades Comerciais e do Agrupamento Complementar de Empresas

Labor Laws

• **Lei Geral do Trabalho

• **Lei Geral Do Trabalho

Land and Building Laws

Securities Laws

• Acto Uniforme Ohada para Organização das Garantias

• Value Added Tax Act and Subsidiary LegislationActo Uniforme Ohada para Organização das Garantias

• Value Added Tax Act and Subsidiary Legislation (part 2)

• Customs and Excise Act

• Stamp Duty Act

• Income Tax (Allowances and Rates) Act

• Income Tax Act

• Single Business Permit

• The Income Tax Leasing Rules 2002

Trade and Customs Laws

• Customs and Excise (1st Booklet) Act

• Customs and Excise (2nd Booklet) Act

• Agricultural Produce (Export) Act

• Customs and Excise Act

• Imports, Exports and Essential Supplies Act

Insolvency Law

Administrative Laws

Alternative Dispute Resolution Laws

Environmental Laws

• Acte uniforme portant sur organizations des suretes

---

​Kenya

Banking and Credit Laws

• Finance Act, 2016 (No. 38 of 2016)

• The Banking Act

• The Chattels Transfer Act

• Agricultural Development Corporation Act

• Banking Act

• **Banking Act and Central Bank of Kenya Act

• Central Bank of Kenya Prudential Guidelines for Institutions Licensed under the Banking Act

Bankruptcy and Collateral Laws

• Bankruptcy Act

• Insolvency Act 2015

• The Insolvency Bill 2012

• Movable Property Security Interest Act

• The Insolvency (Amendment) (No. 2) Regulations, 2018

Commercial and Company Laws

• Companies Amendment Act 2017

• Companies Act (Cap. 486)

• Hire Purchase Act

• Arbitration Act

• The Companies Act, No. 17 of 2015

• Brokers Act

• Companies Act

• Agricultural Development Corporation Act

• Transfer of Businesses Act

• Industrial Property Act, 2001

• Law of Contract Act

• Limited Partnerships Act

• Prevention of Fraud (Investments) Act, 1977

• African Re-insurance Corporation (Mandatory Re-insurance Cessions) Act

• Registration of Business Names Act

• Stamp Duty Act

Labor Laws

• Regulation of Wages and Conditions of Employment Act

• Employment Act

Land and Building Laws

• Building Societies Act

• Registered Land Act

• Transfer of Property Act, 1882

• Stamp Duty Act

• Physical Planning Act,1996

• NATIONAL CONSTRUCTION AUTHORITY ACT No. 41 of 2011

• Survey Act of Kenya 2009 Chapter 299

• Planning and Building Regulations, 2009

Securities Laws

• Stock Traders Licensing Act

• Stock Traders Licensing Rules

• Prevention of Fraud (Investments) Act, 1977

---

​Lesotho

Banking and Credit Laws

• Credit Reporting Act of 2011 (Act No. 1 of 2012)

• Central Bank of Lesotho Act 2000

• Financial Institutions Act 1998

Bankruptcy and Collateral Laws

• Companies Act B

• Companies Act C

• Insolvency Proclamation of 1957

• Insolvency Proclamation of 1957

Commercial and Company Laws

• Companies Act 1967 (1 of 3)

• Act Fifth Schedule

• Money Lenders Order, 1989

• No. 250 Table A Part II

• Companies Act 1967 (2 of 3)

• Companies Act 1967 (3 of 3)

• 313 Fourth Schedule

Labor Laws

• Labour Code Order No. 24 of 1992

Land and Building Laws

• Land Act 2010 (as amended in 2012)

• Deeds Registry Act 1967

Securities Laws

• Financial Lease Regulation

• Deeds Registry Act of 1947

• Hire Purchase Act of 1974

• Companies Act 1967 (1 of 3)

• 313 Fourth Schedule

Tax Laws

Trade and Customs Laws

• Export and Import Control Act

• Export and Import Control Act

---

​Liberia

Banking and Credit Laws

Bankruptcy and Collateral Laws

• New Chapter 8 of The Liberian Commercial Code Entitled the Insolvency and Restructuring Act, dated January 26, 2017

Commercial and Company Laws

• Commercial Code, 2010

• Commercial Code of 2010

Labor Laws

• Decent Work Act

Land and Building Laws

Securities Laws

Tax Laws

Trade and Customs Laws

Insolvency Law

• New Chapter 8 of The Liberian Commercial Code Entitled the Insolvency and Restructuring Act, dated January 26, 2017

---

​Libya

There is a big hole here.

Commercial and Company Laws

• Commercial Law No. 23 of 2010

• Commercial Code

---

​Madagascar

Banking and Credit Laws

• Instruction N°001 – DDI / 2016 relative à la centrale des risques

• Régime bancaire

Bankruptcy and Collateral Laws

• Loi n° 2003-042 sur les procédures collectives d'apurement du passif

• Code general des impots

• Loi n° 2003-042 du 03 septembre 2004 sur les procédures collectives d'apurement du passif

Commercial and Company Laws

• Loi n° 2003-036 du 30 janvier 2004 sur les sociétés commerciales

• Arrêté n° 207 161-2000 du 6 janvier 2000 portant tarif du Registre du Commerce et des Sociétés

• Code de commerce

• Recueil de textes de droit commercial

• Loi 2006-034 du 19 décembre 2006 portant loi de finances pour l'année 2007.

Labor Laws

• Code du travail

Land and Building Laws

• Code foncier

• CODE DE L’URBANISME ET DE L’HABITAT (in French)

Securities Laws

• La loi n 2003-041 sur les sûretés du 15 juillet 2004 et le décret n 2008-440 sur le registre du commerce et des societes.

• Loi N° 2014 – 038 Sur la protection des données à caractère personnel

Tax Laws

Trade and Customs Laws

• Loi n° 2003-026 du 27 août 2003 portant détaxation des tarifs douanier et fiscal

• Tarif des douanes

• Code des douanes

---

​Malawi

Banking and Credit Laws

• Credit Reference Bureau (Amendment) Act, 2015

Bankruptcy and Collateral Laws

• Insolvency Act No. 9, 2016, dated May 20 2016

• Insolvency Act, 2016

Commercial and Company Laws

• Companies Act, Chapter 46:03

• Malawi Stock Exchange Listing Requirements (part 2)

• Companies Act (cap 48:03)

• Capital Market Development Act

• Malawi Stock Exchange Listing Requirements (part 1)

• Companies Regulations, 2017

• Malawi Stock Exchange Listing Requirements (part 3)

Labor Laws

• Employment Act, 1999

Land and Building Laws

Securities Laws

• Commercial Credits Act (Caps 48:06)

• Hire Purchase Act

Tax Laws

Trade and Customs Laws

• Customs and Excise Division

• Customs and Excise Division

Insolvency Law

• Insolvency Act No. 9, 2016, dated May 20 2016

• Insolvency Act

---

​Mali

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

• Décret fixant les modalités d'application de la Loi n° 94-040 portant règlementation des institutions mutualistes ou coopératives d'épargne et de crédit

Bankruptcy and Collateral Laws

• **Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

Commercial and Company Laws

• Code de procédure civile, commerciale et sociale

• Code de procédure civile, commerciale et sociale

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• **Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Code des investissements

Labor Laws

• Code du travail

• Décret no 96-178/P-RM, du 13 juin 1996 portant application de diverses dispositions de la Loi no 92-20 du 23 septembre 1992 portant Code du travail

• Arrêté no 1566/MEFPT-SG du 7 octobre 1996 portant modalités d'application de certaines dispositions du Code du travail

Land and Building Laws

Securities Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant sur organizations des suretes

Tax Laws

• Directive N° 02/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisations Des Législations Des États Membres En Matière De Tva

• Directive N° 03/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisation Des Législations Des États Membres En Matière De Droits D'Accises

• Directive N° 06/2001/Cm/Uemoa Du 26 November 2001 Portant Harmonisation De La Taxation Des Produits Pétroliers

• Directive N° 07/2001/Cm/Uemoa Du 26 Novembre 2001 Portant Régime Harmonisé De L'Acompte Sur L'Impôt Assis Sur Les Bénéfices

• Directive n˚ 02/98/CM/UEMOA du 22 décembre 1998 portant harmonisations des législations des états membres en matière de TVA

• Directive n˚ 03/98/CM/UEMOA du 22 décembre 1998 portant harmonisation des législations des états membres en matière de droits d'accises

• Directive n˚ 06/2001/CM/UEMOA du 26 november 2001 portant harmonisation de la taxation des produits pétroliers

• Directive n˚ 07/2001/CM/UEMOA du 26 novembre 2001 portant régime harmonisé de l'acompte sur l'impôt assis sur les bénéfices

Trade and Customs Laws

• Tarif des douanes (dispositions générales) (Acte n° 7/93-UDEAC-556-SE1 du 21 juin 1993)

• Code communautaire antidumping de l'UEMOA (Règlement n˚ 09/2003/CM/UEMOA du 23 mai 2003)

• Code des douanes (Annexe au règlement n˚ 09/2001/CM/UEMOA)

• Code Communautaire Antidumping De L'Uemoa (Règlement N° 09/2003/Cm/Uemoa Du 23 Mai 2003)

• Code Des Douanes (Annexe Au Règlement N° 09/2001/Cm/Uemoa)
  
  

---

​Mauritania

Banking and Credit Laws

Bankruptcy and Collateral Laws

Commercial and Company Laws

• Code de commerce

• Code des investissements

• Code de commerce, loi N° 2000-05

• Code des Obligations et des Contrats, Ordonnance n°89- 126 du 14 septembre 1989

• Loi No 2000-05 portant Code de Commerce

• Loi 2015-032 abrogeant, modifiant et complétant certaines dispositions de la loi 2000-05 portant code de commerce

Labor Laws

• Code du travail

• Convention collective du travail

Land and Building Laws

• Décret d'application de l'ordonnance 83-127

• Ordonnance 83-127 du 5 juin 1983 portant réorganisation foncière et domaniale

• Code de l'urbanisme

Securities Laws

Tax Laws

• Decree 2015-089 published on 18 May 2015

Trade and Customs Laws

• Loi n° 66-145 du 21 juillet 1966 instituant le Code des douanes

• Loi n° 66-145 du 21 juillet 1966 instituant le Code des douanes

---

​Mauritius

Banking and Credit Laws

• Finance (Miscellaneous Provisions) Act 2016

Bankruptcy and Collateral Laws

• Insolvency Act 2009

• Insolvency Act, 2009

Commercial and Company Laws

• Business Facilitation (Miscellaneous Provisions) Act 2017

• Competition Act 2003

• Companies Act 1984

• Business Registration Act

Labor Laws

• The Labour (Amendment) Act 2004

• Industrial Relations (Amended) Act 2003

• Labour Act

• Land Acquisition Act

Land and Building Laws

• Building Act

• Building Control Act 2012

Securities Laws

• Code de Commerce

• Amendment to the Listing Rules

Tax Laws

• Guideline for VAT repayment claims

---

​Morocco

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Loi n° 15-95 formant code de commerce

Commercial and Company Laws

• Loi n° 78-12 modifiant et complétant la loi n° 17-95 relative aux sociétés anonymes

• Charte de l'investissement (Loi-cadre n° 18-95)

• Code de commerce

• Décret n° 2-03-727 du 2 kaada 1424 (26 décembre 2003) relatif à l'organisation des centres régionaux d'investissement

• Instruction générale n° 714 relative aux droits d'enregistrement

• Loi n° 13-97 relative aux groupements d'intérêt économique (GIE)

• Loi n° 17-95 relative aux sociétés anonymes

• Loi n° 5-96 sur la société en nom collectif, la société en commandite simple, la société en commandite par actions, la société à responsabilité limitée et la société en participation

Labor Laws

• Décrets du 16 kaada 1425 (29 décembre 2004) fixant l'application des articles du Code du travail

• Code du travail

• Loi n° 03-14 du 22 août 2014 modifiant et complétant le dahir portant loi n° 1-72-184 du 27 juillet 1972 relatif au régime de sécurité sociale.

• Loi n° 03-14 du 22 août 2014 modifiant et complétant le dahir portant loi n° 1-72-184 du 27 juillet 1972 relatif au régime de sécurité sociale.

Land and Building Laws

Securities Laws

• Code de Commerce

• Le Dahir des Obligations et des Contrats

---

​Mozambique

Banking and Credit Laws

• Lei Nº 15/99 De 1 De Novembro (Regula O Estabelecimento E O Exercício Da Actividade Das Insttituições De Crédito E das Sociedades Financeiras)

• Stamp Duty Code

• Lei nº 15/99 de 1 de Novembro (Regula o estabelecimento e o exercício da actividade das insttituições de crédito e das Sociedades Financeiras)

• Lei nº 5/98 de 15 de Junho

Bankruptcy and Collateral Laws

• Regime Jurídico da insolvência e da Recuperação de Empresários Comerciais

Commercial and Company Laws

• Commercial Code 2005, Book 1

• Tourism Law

• Regulations of the Investment Law

• Law No. 3/93 on Investment

• Industrial Free Zone Regulation

• Stamp Duty Code

• Tourism Law

• Commercial Code 2005, Book 1

• Industrial Property Code

• Código Comercial - Decreto Lei 2/2005

Labor Laws

• Labour Law

• Ministerial Diploma 123/2006 on Minimum Wage Levels

• Draft New Labour Law

• Decree No. 57/2003 on Employment of Foreigners

• Decree No. 57/2003 On Employment Of Foreigners

• Draft New Labour Law

• Labour Law

• Ministerial Diploma 123/2006 On Minimum Wage Levels

• Decree n.º 51/2017 Social Security

Land and Building Laws

• Land Law Legislation

• Land Law Legislation

• Mozambique Land Regulation (December 26, 2006)

Securities Laws

• Stamp Duty Code

• Lei n° 3/93 de 24 de Junho, de Investimentos

Tax Laws

• Corporate Income Tax Code

• Personal Income Tax Code

• Código do Imposto Sobre o Valor Acrescentado (IVA)

• Código dos Beneficios Fiscais

• Stamp Duty Code

• The Fiscal Benefits Code

• Corporate Income Tax Code

• Personal Income Tax Code

Trade and Customs Laws

• Decreto 56/98 de 11 de Novembro - Inspecção pré-embarque

---

​Namibia

Banking and Credit Laws

• Latest Determinations - (BID 2, BID 4, BID 5, BID 6, BID 15 and BID 16)

• Banking Institutions Act, 1998

• Circular BIA 1-03 Electronic Banking

• Circular BIA 10-98 Procedure when Responding to Exam Report

• Circular BIA 12-98 Annual Fees

• Circular BIA 2-00 Clarification on Determinations BID 12

• Circular BIA 2-99 Preference Shares by Banks in Companies

• Circular BIA 3-00 Submission Date for Credit Risk & Large Exposure Returns

• Circular BIA 4-98 Clarifications of issues relating to Determinations BID 2 and BID 4

• Circular BIA 4-99 Implementation of Determinations BID 10

• Circular BIA 5-98 Application of Set-off and Cash-Management Schemes

• Circular BIA 5-99 Implementation of Determinations BID 12

• Currency and Exchanges Act, 1933

• Determinations on Fees Payable in Terms of Section 64(6) of the Banking Institutions Act, 1998 (BID 8)

• Determinations on Minimum Insurance for Banking Institutions (BID 14)

• Determinations on Minimum Local Assets (BID 7)

• Determinations on the Appointment, Duties And Responsibilities of an Independent Auditor of a Banking Institution (BID 10)

• Determinations on the Appointment, Duties and Responsibilities of Directors and Principal Officers (BID 1)

• Determinations on the Disclosure of Bank Charges, Fees and Commissions (BID 13)

• Exchange Control Regulations, 1961

• General Determinations on Fraud and Other Economic Crime (BID 9)

Bankruptcy and Collateral Laws

• Insolvency Act of 1936

Commercial and Company Laws

• Business and Intellectual Property Authority Act, 2016

• Determinations on the Appointment, Duties and Responsibilities of Directors and Principal Officers (BID 1)

• Companies Act, 2004

• Competition Act, 2003

• Companies Act, 2004 (Act No. 28 of 2004)

• Companies Act of 2004

Labor Laws

• Labour Act, 1992

• Labour Act, 2004

• Social Security Act 1994

Land and Building Laws

• MUNICIPALITY OF WINDHOEK BUILDING REGULATIONS

Securities Laws

Tax Laws

Trade and Customs Laws

• Customs and Excise Act

• Customs and Excise Act

---

​Niger

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

Bankruptcy and Collateral Laws

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 2015

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Commercial and Company Laws

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

• Acte Uniforme du 11 mars 1999 sur le Droit de l'Arbitrage dans le Cadre du Traité OHADA

• code de procedure civile:

• Décret 2017-284/PRN/MC/PSP/MJ/MF

Labor Laws

• Code du travail

Land and Building Laws

Securities Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte uniforme portant sur organizations des suretes

Tax Laws

• Directive N° 02/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisations Des Législations Des États Membres En Matière De Tva

• Directive N° 03/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisation Des Législations Des États Membres En Matière De Droits D'Accises

• Directive N° 06/2001/Cm/Uemoa Du 26 November 2001 Portant Harmonisation De La Taxation Des Produits Pétroliers

• Directive N° 07/2001/Cm/Uemoa Du 26 Novembre 2001 Portant Régime Harmonisé De L'Acompte Sur L'Impôt Assis Sur Les Bénéfices

• Directive n˚ 02/98/CM/UEMOA du 22 décembre 1998 portant harmonisations des législations des états membres en matière de TVA

• Directive n˚ 03/98/CM/UEMOA du 22 décembre 1998 portant harmonisation des législations des états membres en matière de droits d'accises

• Directive n˚ 06/2001/CM/UEMOA du 26 november 2001 portant harmonisation de la taxation des produits pétroliers

• Directive n˚ 07/2001/CM/UEMOA du 26 novembre 2001 portant régime harmonisé de l'acompte sur l'impôt assis sur les bénéfices

Trade and Customs Laws

• Tarif des douanes de l'UEMOA

• Code communautaire antidumping de l'UEMOA (Règlement n˚ 09/2003/CM/UEMOA du 23 mai 2003)

• Code des douanes (Annexe au règlement n˚ 09/2001/CM/UEMOA)

• Code Communautaire Antidumping De L'Uemoa (Règlement N° 09/2003/Cm/Uemoa Du 23 Mai 2003)

• Code Des Douanes (Annexe Au Règlement N° 09/2001/Cm/Uemoa)

---

​Nigeria

Banking and Credit Laws

• Revocation Of Banking Licence

• Credit Reporting Act, 2017

• Banks and Other Financial Institutions Decree, 1991

• Revocation of Banking Licence

Bankruptcy and Collateral Laws

• Bankruptcy (Amendment) Decree No. 9 of 1992

• Bankruptcy Act

• Companies Winding Up Rules 2001

• Bankruptcy Act Cap B2 LFN 2004

Commercial and Company Laws

• Companies and Allied Matters Act, Chapter 59, Laws of the Federal Republic of Nigeria 1990

• Companies and Allied Matters Act, Chapter 59, Laws of the Federal Republic of Nigeria 1990

• Abuja Municipal Area Council Bye-Law, 2001

• Abuja Municipal Area Council Bye-Law, 2002

• Communications Act, 2003

• Insurance Act, 2003

• Petroleum Products Pricing Regulatory Agency (Establishment) Act, 2003

• Small And Medium Scale Industries Development Agency (Establishment) Act, 2003

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

• Règlement n° 1/99/UEAC-CM-639 du 25 juin 1999 sur les pratiques commerciales anticoncurrentielles

• Abuja Municipal Area Council Bye-Law, 2001

• Abuja Municipal Area Council Bye-Law, 2002

• Communications Act, 2003

• Companies and Allied Matters Act

• Insurance Act, 2003

• Small and Medium Scale Industries Development Agency (Establishment) Act, 2003

• Petroleum Products Pricing Regulatory Agency (Establishment) Act, 2003

Labor Laws

• Trade Union (Amendment ) Act, 2005

• Labour Act

• Maritime Labour Act, 2003 (exerpt)

• National Minimum Wage (Amendment) Act, 2000

• Maritime Labour Act, 2003 (Exerpt)

Land and Building Laws

• National Building Code of Nigeria

• Land Use Act

Securities Laws

• Investments and Securities Decree No. 45 of 1999

• Hire-purchase act cap. h4 laws of the federation of nigeria 2004

• Hire-purchase act cap. h4 laws of the federation of nigeria 2004

• Central Bank of Nigeria—(Registration of Security Interests in Movable Property by Banks and Other Financial Institutions in in Nigeria) (Regulations, No. 1, 2015)

• Secured Transactions in Movable Assets Act

• Secured Transactions in Movable Assets Act

Tax Laws

• Taxes and Levies (Approved list for collection) Decree No. 21 of 1998

Trade and Customs Laws

• Ports (Related Offences, Etc.) (Ammendment) Act, 2003

• Customs Service Conditions of Service

• Merchant Shipping Act

• Coastal and Inland Shipping (Cabotage) Act, 2003

• Coastal and Inland Shipping (Cabotage) Act, 2003

• Oil and Gas Export Free Zone (Special Import Provisions) Order, 2003

• Coastal And Inland Shipping (Cabotage) Act, 2003

• Customs Service Conditions Of Service

• Merchant Shipping Act

• Oil And Gas Export Free Zone (Special Import Provisions) Order, 2003

• Ports (Related Offences, Etc.) (Ammendment) Act, 2003

---

​Rwanda

Banking and Credit Laws

• N°16/2010 of 07/05/2010, Law governing credit information system in Rwanda

Bankruptcy and Collateral Laws

• Law n°23/2018 relating to insolvency and bankruptcy

• Law relating to commercial recovery and settling of issues arising from insolvency

Commercial and Company Laws

• Investment Code

Labor Laws

• Code du travail

maternity benefits

Land and Building Laws

• Rwanda Building Code / Urban Planning Code

• Rwanda Building Code / Urban Planning Code

Securities Laws

• N° 11/2009 of 14/05/2009

• Nº31/2013 of 24/05/2013

---

​Senegal

Banking and Credit Laws

• Loi uniforme portant réglementation des Bureaux d’Information sur le Crédit dans les Etats membres de l’UMOA

• Loi bancaire (Loi n° 90-06 du 26 Juin 1990)

• Loi n° 2004-15 relative à la promotion de la bancarisation

Bankruptcy and Collateral Laws

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures collectives d'apurement du passif

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 2015

• Acte uniforme portant organisation des procédures collectives d’apurement du passif 1998

• ACTE UNIFORME PORTANT ORGANISATION DES PROCEDURES COLLECTIVES D’APUREMENT DU PASSIF

Commercial and Company Laws

• Acte Uniforme OHADA du 10 avril 1998 portant organisation des procédures simplifiées de recouvrement et des voies d'exécution

• Acte Uniforme du 11 mars 1999 sur le droit de l'arbitrage dans le cadre du Traité OHADA

• Acte Uniforme OHADA du 17 avril 1997 relatif au droit des sociétés commerciales et du groupement d'intérêt économique

• Acte Uniforme OHADA du 22 février 2000 portant organisation et harmonisation des comptabilités des entreprises

• Acte Uniforme OHADA du 22 mars 2003 relatif aux contrats de transport de marchandises par routes

• Acte Uniforme OHADA sur le droit commercial

• Code des investissements

• Nouveau Code des investissements

• Décret n° 95.364 instituant le numéro d'identification national des entreprises (NINEA)

• Loi n° 2002-550 du 30 mai 2002 relative aux contrats de construction - exploitation - transfer d'infrastructures

Labor Laws

• Code du travail

Land and Building Laws

• Law No. 88-05 dated on June 20, 1988 relating to Town Planning

• CODE DE L’URBANISME ET DE L’HABITAT (in French)

Securities Laws

• Acte uniforme portant sur organizations des suretes

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

• Acte Uniforme OHADA du 17 avril 1997 portant organisation des sûretés

Tax Laws

• 1. Article 58 of Law 2015-06 published on 23 March 2015

• Directive N° 02/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisations Des Législations Des États Membres En Matière De Tva

• Directive N° 03/98/Cm/Uemoa Du 22 Décembre 1998 Portant Harmonisation Des Législations Des États Membres En Matière De Droits D'Accises

• Directive N° 06/2001/Cm/Uemoa Du 26 November 2001 Portant Harmonisation De La Taxation Des Produits Pétroliers

• Directive N° 07/2001/Cm/Uemoa Du 26 Novembre 2001 Portant Régime Harmonisé De L'Acompte Sur L'Impôt Assis Sur Les Bénéfices

• Extrait du Code général des impôts

• Loi n° 2004-12 du 6 février 2004 portant réforme du Code général des impôts

• Directive n˚ 02/98/CM/UEMOA du 22 décembre 1998 portant harmonisations des législations des états membres en matière de TVA

• Directive n˚ 03/98/CM/UEMOA du 22 décembre 1998 portant harmonisation des législations des états membres en matière de droits d'accises

• Directive n˚ 06/2001/CM/UEMOA du 26 november 2001 portant harmonisation de la taxation des produits pétroliers

• Directive n˚ 07/2001/CM/UEMOA du 26 novembre 2001 portant régime harmonisé de l'acompte sur l'impôt assis sur les bénéfices

Trade and Customs Laws

• Tarif des douanes de l'UEMOA

• Synthèse du Code des douanes

• Tarif des douanes

• Code communautaire antidumping de l'UEMOA (Règlement n˚ 09/2003/CM/UEMOA du 23 mai 2003)

• Code des douanes (Annexe au règlement n˚ 09/2001/CM/UEMOA)

• Code Communautaire Antidumping De L'Uemoa (Règlement N° 09/2003/Cm/Uemoa Du 23 Mai 2003)

• Code Des Douanes (Annexe Au Règlement N° 09/2001/Cm/Uemoa)

---

​Sierra Leone

Banking and Credit Laws

• Bank of Sierra Leone (Amendment) Act, 1974

• Bank of Sierra Leone Act, 2000

• Banking Act, 2000

• Other Financial Services Act, 2001

• Financial Leasing Institutions (Operating Guidelines by Central Bank)

• Borrowers and Lenders Act 2014

Bankruptcy and Collateral Laws

• Bankruptcy Act 2009

Commercial and Company Laws

• Companies Act 2009

• Companies Act, 2009

• Insurance Act, 2000

• Investment Promotion Act, 2004

• Factories Act, 1974

Labor Laws

• Factories Act, 1974

• National Social Security and Insurance Trust Act, 2001

• National Social Security and Insurance Trust Act, 2001

• Services Trade Group Negotiating Council Agreement, 2001

• State Salaries, Pensions, Gratuities and Other Benefits Act, 2001

• State Salaries, Pensions, Gratuities and Other Benefits Act, 2003

• Services Trade Group Negotiating Council Agreement, 2001

• Employers and Employed Act

Land and Building Laws

• Town and Country Planning (Amendment) Act, 2001

• Registration of Instruments (Amendment) Act, 2000

Securities Laws

Tax Laws

• Registration of Instruments (Amendment) Act, 2000

• Pay-Roll Tax (Amendment) Act, 1974

• Income Tax Act, 2000

• Payroll Tax (Amendment) Act, 2004

• National Revenue Authority Act, 2002

Trade and Customs Laws

• Cargo (Clearing and Forwarding) Act, 1974

• Merchant Shipping Act, 2003

• Customs Act

• Customs Act

---

​South Africa

Banking and Credit Laws

• Banks Act, 1990

• Act No. 34 of 2005

Bankruptcy and Collateral Laws

• Insolvency Act, 1036

Commercial and Company Laws

• Companies Act 71 of 2008 (did not seem updated)

• Companies Act, 1973

• Competition Act, 1998

Labor Laws

Land and Building Laws

• Construction Industry Development Board Act, 2000

• Land Reform (Labour Tenants) Act

• National Building Regulations and Building Standards Act (Act 103 of 1977)

• NATIONAL BUILDING REGULATIONS AND BUILDING STANDARDS ACT NO. 103 OF 1977

Securities Laws

• 47 OF 1937

• 47 OF 1937

• No. 57 of 1993

Tax Laws

• Value-Added Tax Act, 1991

---

​South Sudan

Banking and Credit Laws

• Banking Act 2012

• Consumer Finance Act 2009

Bankruptcy and Collateral Laws

• Bankruptcy and Collateral Laws

• The Insolvency Act, 2011

Commercial and Company Laws

• Companies Act 2012

Labor Laws

• Labor Act of 1997

Land and Building Laws

• Land Act

---

​Sudan

Banking and Credit Laws

• **Banking Sector Regulations for the year 2003 (in Arabic)

• Law of the Central Bank of Sudan (amended 2005) (in Arabic)

Bankruptcy and Collateral Laws

• Law of 1990 (amended through 2003) on Dealing with Collateral

• Insolvency Act 192

Commercial and Company Laws

• Company Act, 2015

• Companies Act of 1925

• Public Corporations Act, 1976

• Public Corporations Act, 1976

Labor Laws

• Labour Act 1997

• Labour Act 1997 (in Arabic)

• Labour Act 1997

• Labour Act 1997 (In Arabic)

---

​Tanzania

Banking and Credit Laws

Bankruptcy and Collateral Laws

• Bankruptcy and Collateral Laws of 2005

• N.12 2002

Commercial and Company Laws

• Business Activities Registration Act, 2005

Labor Laws

Land and Building Laws

• The Registration of Documents Act, Chap. 117

• THE TOWN AND COUNTRY PLANNING ACT [PRINCIPAL LEGISLATION]

Securities Laws

• Chattels Transfer Act (Cap 210 R E 2002)

• The Financial Leasing Act 2008

Tax Laws

• Finance Act 2014

• Income Tax Act, 2004

---

​Tunisia

Banking and Credit Laws

• Loi n° 2001-65 du 10 juillet 2001, relative aux établissements de crédit, qui abroge et remplace la loi n° 67-51 du 7 décembre 1967 réglementant la profession bancaire modifiée notamment par la loi n° 94-25 du 7 février 1994 et la loi n°2006-19 du 2 mai 2

• Loi n°2005-96 du 18 octobre 2005 relative au renforcement de la sécurité des relations financières

• Loi n° 5 8-90 du 19 septembre 1958 portant création et organisation de la Banque Centrale de Tunisie,

• Loi n° 85-108 du 6 décembre 1985 portant encouragement d'organismes financiers et bancaires travaillant essentiellement avec les non-résidents

Bankruptcy and Collateral Laws

• Loi n° 1995-0034 relative au redressement des entreprises en difficultés économiques

• Loi n° 2003-0079 modifiant et complétant la loi n° 95-34, relative au redressement des entreprises en difficultés économiques

• loi n 95-34 du 17 avril 1995 relative au redressement des entreprises en difficultés économiques

• Loi n 2003-79 of December 29th 2003 modifiant et complétant la loi n 95-34 of April 17th, 1995

• Loi No. 95-34, 1995 relatif aux procédures collectives

• Loi n°95-34 sur le Redressement des Entreprises en Difficultés Economiques

Commercial and Company Laws

• Arrêté du ministre des finances du 26 mars 2018, portant visa des modifications introduites au niveau du règlement du conseil du marché financier relatif à l'appel public à l'épargne.

• Loi n° 2005-0012 portant modification de quelques dispositions du code des sociétés commerciales

• Loi n° 2005-0065 modifiant et complétant le code des sociétés commerciales

• Loi n° 91-64 du 29 juillet 1991 relative à la concurrence et aux prix

• Loi n° 92-80 portant création de Zones Franches Economique

• Loi relative au registre de commerce

• Code de commerce

• Code des obligations et des contrats

• Code des sociétés commerciales

• Law No. 93-120 Promulgating the Investment Incentives Code

• Code d'incitation aux investissements

Labor Laws

• Code du travail

Land and Building Laws

• Loi n° 94-89 du 26 juillet 1994 relative au leasing

Securities Laws

• LOI N°94-89 DU 26 JUILLET 1994, RELATIVE AU LEASING

• Code des obligations et des contrats

• Code de droits reels

Tax Laws

• Code de l'impôt sur le revenu des personnes physiques et de l'impôt sur les sociétés

---

​Uganda

Banking and Credit Laws

• Financial Institutions (Capital Adequacy Requirements) Regulations, 2005

Bankruptcy and Collateral Laws

• Insolvency Act No: 14 of 2011

• Insolvency Act of 2011

• Insolvency Act No: 14 of 2011

Commercial and Company Laws

• Companies Act No.1 of 2012

• Business License (Miscellaneous) Act of 2015

• National Drug Policy and Authority (Issue of Licences) Regulations, 1995

Labor Laws

• Employment Act 2006

Land and Building Laws

• The public health act

Securities Laws

• Chattels Transfer Act Cap 70, 1978

Tax Laws

• Value Added Tax Act, Cap. 349

• Income Tax Act, Cap. 340

---

​Zambia

Banking and Credit Laws

• **Bank of Zambia Act, 1996

• National Savings and Credit Act

• Banking and Financial Services Act

• National Savings And Credit Act

• CHAPTER 387

Bankruptcy and Collateral Laws

• Bankruptcy Act

• Debtors Act

• Preferential Claims In Bankruptcy Act

• CHAPTER 82

• Bankruptcy Act

• Preferential Claims in Bankruptcy Act

• Debtors Act

Commercial and Company Laws

• Investment Disputes Convention Act

• Factories Act

• Registration of Business Names Act

• Markets Act

• Cap 388

• Factories Act

• Investment Disputes Convention Act

• Companies Act, Cap 388

Labor Laws

• Factories Act

• Industrial And Labour Relations Act

• Minimum Wages And Conditions Of Employment Act

• Employment Amendment Act No. 15 of 2015

• minimum wage and work premia

• Minimum Wages and Conditions of Employment Act

• Factories Act

• Industrial and Labour Relations Act

Land and Building Laws

• Town and Country Planning Act

• Amendment to the Constitution of Zambia, Act 2 of 2016

Securities Laws

• General Loan And Stock Act

• Securities Act

• Movable Property Act

• Movable Property Act

• Securities Act

• General Loan and Stock Act

---

​Zimbabwe

Banking and Credit Laws

• Access to Information and Protection of Privacy Act (AIPPA)

• **Banking Act

• **Banking Regulations 2000

• **Exchange Control Act

• Infrastructure Development Bank of Zimbabwe Act

• **Money Lending and Rates of Interest Act

• Prescribed Rate of Interest Act

• **Reserve Bank of Zimbabwe Act

• **Banking Act

• Chapter 24:20

• Banking Amendment Act N° 12

Bankruptcy and Collateral Laws

• Insolvency Act, Chapter 6:04

• CHAPTER 6:04

Commercial and Company Laws

• Chapter 24:03

• Shop Licences Act [Chapter 14:17]

• Zimbabwe Investment Centre Act

• Building Societies Act

• Collective Investment Scheme Act

• Companies Amendment Act, 2006

Labor Laws

• **Labour Court Rules, 2006

• Labor Amendment Act, 2015,

Land and Building Laws

• **Regional, Town and Country Planning Act

Securities Laws

• **Zimbabwe Stock Exchange Act

• Chapter 20:05

Tax Laws

Trade and Customs Laws

• Export Credit Reinsurance Act

• Export Processing Zones (General) Regulations, 1997

• Export Processing Zones Act

COVID-19 & stay-at-home orders: Users residing in lockdown states create more content after the lockdown, but find a decrease in the novelty level and optimism of the content generated by the latter group

The Unintended Consequences of Stay-at-Home Policies on Work Outcomes: The Impacts of Lockdown Orders on Content Creation. Xunyi Wang, Reza Mousavi, Yili Hong. arXiv, Nov 30 2020. https://arxiv.org/abs/2011.15068

Abstract: The COVID-19 pandemic has posed an unprecedented challenge to individuals around the globe. To mitigate the spread of the virus, many states in the U.S. issued lockdown orders to urge their residents to stay at their homes, avoid get-togethers, and minimize physical interactions. While many offline workers are experiencing significant challenges performing their duties, digital technologies have provided ample tools for individuals to continue working and to maintain their productivity. Although using digital platforms to build resilience in remote work is effective, other aspects of remote work (beyond the continuation of work) should also be considered in gauging true resilience. In this study, we focus on content creators, and investigate how restrictions in individual's physical environment impact their online content creation behavior. Exploiting a natural experimental setting wherein four states issued state-wide lockdown orders on the same day whereas five states never issued a lockdown order, and using a unique dataset collected from a short video-sharing social media platform, we study the impact of lockdown orders on content creators' behaviors in terms of content volume, content novelty, and content optimism. We combined econometric methods (difference-in-differences estimations of a matched sample) with machine learning-based natural language processing to show that on average, compared to the users residing in non-lockdown states, the users residing in lockdown states create more content after the lockdown order enforcement. However, we find a decrease in the novelty level and optimism of the content generated by the latter group. Our findings have important contributions to the digital resilience literature and shed light on managers' decision-making process related to the adjustment of employees' work mode in the long run.

Social Hedonic Editing: People Prefer to Experience Events at the Same Time as Others; excepton are very emotionally impactful events

Social Hedonic Editing: People Prefer to Experience Events at the Same Time as Others. Franklin Shaddy, Yanping Tu, Ayelet Fishbach. Social Psychological and Personality Science, December 4, 2020. https://doi.org/10.1177/1948550620976421

Rolf Degen's take: https://twitter.com/DegenRolf/status/1334851536409735169

Abstract: Previous research testing the hedonic editing hypothesis examined preferences for the timing of events that happen to the self—asking, for example, whether people prefer to experience two positive or two negative events on the same or different day(s). Here, we examine preferences for the timing of events that happen to the self and to others—social hedonic editing. Across five studies (N = 2,522), we find people prefer to experience a positive or negative event on the same day that (vs. a different day than) another person experiences a similar positive or negative event. Studies 1 and 2 document this “preference for integration” in interpersonal (i.e., for the self and others) but not intrapersonal (i.e., for the self) contexts, Studies 3 and 4 suggest people prefer integration because it increases interpersonal connection, and Study 5 highlights a boundary condition. People do not prefer integration for very emotionally impactful events.

Keywords: hedonic editing, social decision making, interpersonal connection, event timing

Rolf Degen summarizing... The more people liked something, the more patient they were and the more prepared to accept longer waiting times

Love is patient: People are more willing to wait for things they like. Annabelle Roberts, Franklin Shaddy, and Ayelet Fishbach. Journal of Experimental Psychology: General (in press), Dec 2020. https://franklinshaddy.com/assets/liking_patience.pdf

Rolf Degen's take: https://twitter.com/DegenRolf/status/1334848015807471618

Abstract: How does liking of a target affect patience? One possibility is that the more people like a target the less patient they are for it, because it is more difficult to resist the attractive smaller-sooner option in order to wait for the larger-later option. However, across six studies (N = 2,774), we found evidence for the opposite effect. Specifically, an increase in liking was correlated with an increase in patience (Study 1), and when people made decisions about a target they liked more, they were more willing to wait for a better quality version of it (Studies 2 and 3) and a larger amount of it (Study 4). This is because when people like a target more, they perceive a greater difference in subjective value between its smaller-sooner and larger-later versions. Thus, the perceived difference in subjective value mediated the effect of liking on patience (Study 5). Further, consistent with this proposed mechanism, we found that liking increased both willingness to wait for a better quality version of a target and willingness to pay to receive the target sooner (Study 6). These findings suggest that patience, in part, results from believing the larger-later reward is worth waiting for. They also offer practical recommendations for people struggling with impatience: Individuals may benefit from reminding themselves why it is they like what they are waiting for.

Keywords: patience, liking, intertemporal choice, subjective value, self-control

Same-sex sexual behaviour can be maintained by selection for indiscriminate sexual behaviour because indiscriminate mating is the optimal strategy under a wide range of conditions

Same-sex sexual behaviour and selection for indiscriminate mating. Brian A. Lerch & Maria R. Servedio. Nature Ecology & Evolution, Nov 9 2020. https://www.nature.com/articles/s41559-020-01331-w

Abstract: The widespread presence of same-sex sexual behaviour (SSB) has long been thought to pose an evolutionary conundrum, as participants in SSB suffer the cost of failing to reproduce after expending the time and energy to find a mate. The potential for SSB to occur as part of an optimal strategy has received less attention, although indiscriminate sexual behaviour may be the ancestral mode of sexual reproduction. Here, we build a simple model of sexual reproduction and create a theoretical framework for the evolution of indiscriminate sexual behaviour. We provide strong support for the hypothesis that SSB can be maintained by selection for indiscriminate sexual behaviour, by showing that indiscriminate mating is the optimal strategy under a wide range of conditions. Further, our model suggests that the conditions that most strongly favour indiscriminate mating were probably present at the origin of sexual behaviour. These findings have implications not only for the evolutionary origins of SSB, but also for the evolution of discriminate sexual behaviour across the animal kingdom.

Empirical observations of SSB (that is, any attempted sexual activity between two or more members of the same sex) in ani-mals are widespread1–4, with evidence of SSB in mammals5–9, birds10–14, arthropods15–19, molluscs20–22, echinoderms23–25 and other animals26–30. Since SSB is traditionally thought to be deleterious, as same-sex matings require energy expenditure but cannot produce offspring, there has been much interest in understanding its origin and maintenance1–5. Despite this, there exists no strong theoretical foundation for understanding SSB (but see refs. 31,32), resulting in a wide range of untested verbal arguments in the literature1–5.Recently, Monk et al.4 challenged the long-standing perspective of SSB as a derived trait, arguing that rather than trying to under-stand its presence, a more salient question would be to understand its absence. They hypothesize that indiscriminate sexual behav-iour (that is, mating without determining the sex of one’s part-ner) is the ancestral condition, realizing that discriminate sexual behaviour (that is, directing sexual behaviour at members of the opposite sex) must evolve through mechanisms controlling sexual signalling and mate choosiness. Of course, the existence of indis-criminate mating as the ancestral condition does not explain its current prevalence33. While in some cases (for example, broadcast spawning and wind pollination) indiscriminate mating predomi-nates as a result of little potential benefit to (or opportunity for) sexual discrimination, it is oftentimes unclear why indiscriminate mating persists.Building on the perspective of Monk et al.4, we argue that selec-tion may actually favour indiscriminate sexual behaviour (or pre-vent the evolution of sexual discrimination) under a wide range of conditions observed in nature. We create a theoretical framework for understanding the conditions that favour indiscriminate sexual behaviour and provide a test of whether SSB is likely to result from selection for indiscriminate sexual behaviour. We start with a sim-ple optimization model of sexual reproduction, and then support this approach with a population genetic model that explicitly tracks evolutionary dynamics. We find that indiscriminate mating is the optimal strategy for many parameter combinations and produce testable predictions about the conditions that favour SSB resulting from indiscriminate mating.

Patients with smell loss with subjective flavor perception might be experiencing unconscious memory recall from previously experienced cross‐modal sensory interactions

Retronasal olfactory function in patients with smell loss but subjectively normal flavor perception. David Tianxiang Liu et al. The Laryngoscope, 130:1629–1633, 2020. https://doi.org/10.1002/lary.28258

Abstract

Objectives: The human sense of smell constitutes the main part of flavor perception. Typically, patients with loss of olfactory function complain of diminished perception during eating and drinking. However, some patients with smell loss still report normal enjoyment of foods. The aim of the present study was to compare orthonasal and retronasal olfactory function in patients with non‐sinonasal smell loss and subjectively normal flavor perception.

Methods: Nineteen patients (mean age [range] 52.0 [8–83 years]) with self‐reported olfactory impairment but subjective normal flavor perception were included. Olfactory performance was assessed using the Sniffin’ Sticks (TDI) for orthonasal and the Candy Smell Test (CST) for retronasal function. Visual analogue scales were used for self‐assessment of odor (SOP), taste (STP), and flavor perception (SFP), ranging from 0 (no perception) to 10 (excellent perception).

Results: Mean (SD) SFP was 8.0 (1.8). Mean (SD) orthonasal TDI‐score of all patients was 14.4 (5.3, range 6–25.3) with 11 patients classified as anosmic and eight as hyposmic. Mean/SD retronasal CST‐score was 8.8 (2.7, range 3–13) within the range of anosmia/hyposmia. No correlation was found between SFP and the CST (P = .62).

Conclusion: The present results showed that despite claiming normal flavor perception, our patients were ortho‐ and retronasally dysosmic using standard tests for olfactory function. Although other explanations could be possible, we suggest that this subjective flavor perception might be due to unconscious memory recall from previously experienced cross‐modal sensory interactions.

DISCUSSION

An estimated 25% of all people over 50 years of age experience olfactory impairment.5, 6, 21, 22 A survey from Vennemann et al. on the prevalence of olfactory dysfunctions in the general population showed impairments in almost 18% of the general population with 3.6% classified as functionally anosmic.6 The olfactory system plays the leading role in human multisensory flavor perception,23, 24 therefore it is expected that a loss of olfactory function leads to altered perception of flavors, which is also confirmed in larger series of patients.25 However, some patients report smell loss but simultaneously state normal to excellent flavor perception. Published26 and unpublished data of our group demonstrate a relatively low percentage of patients with severe olfactory dysfunction but normal subjective flavor perception at the same time (between 3.7% for VAS = 10 and 28% for VAS ≥4).

As the major finding of our study, retronasal olfactory performance as measured by an established retronasal smell test did not confirm normal flavor perception in the investigated subjects. All patients yielded scores within the range of hyposmia/anosmia with ortho‐ and retronasal tests, demonstrating striking discrepancies between subjective and measured flavor identification abilities. In contrast, orthonasal smell test results correlated significantly with self‐assessed olfactory abilities. Our findings are in accordance with current scientific publications stating a moderate but significant correlation between self‐assessment of smell perception and measured olfactory acuity in patients with olfactory dysfunction and confirm a trend that self‐assessment of olfactory function becomes more accurate with decreasing performance.7, 14, 27 However, it has to be kept in mind, that on an individual patient's level, olfactory performance can only be assessed by means of validated smell tests.28

Regarding gustatory function, the question could arise of whether gustatory function in patients with smell loss and subjectively normal flavor perception is increased, compared to patients with smell loss and concordant loss of flavor perception. This was not found to be the case in our patients, as the majority of achieved TST scores projected in the medium to lower percentile range of normogeusia compared with normative data,16 which is also in accordance with a previously published study showing no significant influence of smell loss on gustatory function.29 As previously described, normosmic patients tend to rely on their odor imagery abilities for self‐assessment of olfactory function7 although this ability seems to decrease with the duration of olfactory loss.30, 31 A tendency of these patients to rely more on gustatory, textural, auditory (during mastication), and visual information of foods could be a reason for the lack of correlation between self‐assessment and test results of retronasal olfactory function.32 Our findings show that relying exclusively on subjective reports on flavor perception in patients with olfactory dysfunction can be misleading and additional testing of retronasal olfactory function can provide more information for the management regarding hazardous events (eg, ingestion of spoiled food).33

Why does the loss of retronasal olfactory function go unnoticed in some patients? Although we cannot give answers to this question based on our results, some thoughts might be relevant for further research. In our patients subjectively normal flavor perception during food intake was not mediated by intact retronasal olfactory function. In another investigation retronasal olfactory event‐related potentials could be recorded from some patients with unimpaired flavor perception which were ortho‐ and retronasally tested to be dysosmic by means of psychophysical tests.14 However, this might not be clinically relevant, since olfactory event‐related potentials can also be present in patients with functional anosmia, for whom residual olfactory function is not useful in everyday life.17, 18, 34

Part of the contribution of retronasal smell stimuli to overall flavor perception seems to be mediated by memory recall. Therefore unconscious memory recall of “flavor templates” from previously experienced cross‐modal sensory interactions (eg, somatosensory–olfactory interactions) may be an explanation for normal flavor perception in orthonasally anosmic patients with noncongenital causes.30, 35, 36 All three patients in our study with congenital smell loss yielded scores within the range of anosmia in ortho‐ and retronasal tests presuming “flavor” is an individual concept, consisting of interaction of all other sensory modalities (for example vision, taste, sound, and somatosensory) independently from olfactory perception. Long‐term olfactory recognition memory, which plays a vital role in food preference and food habits, happens unconsciously and incidentally through repeated presentation of individual components together, as is the case with food and beverages.37-39 A further mentionable point is that the development of our multisensory flavor perception probably already starts in the mother's womb39 and continues into adulthood. The frequent presentation and co‐occurrence of olfactory stimuli with other sensory stimuli, eg, of gustatory and olfactory quality, consequently allow qualities of one sensory system to evoke qualities in another.40 Further studies using functional imaging methods, for example, are needed for more clarity regarding different brain activities with variability of self‐assessment of different sensory modalities.

Finally, as shown in a recent publication, olfactory changes are not as strongly perceived as visual changes. While olfactory changes were only detected with an accuracy of 61%, visual changes were detected with an accuracy of over 97%. Only 24% of the participants were able to detect olfactory changes reliably above chance. Notably, these subjects also rated their personal interest in olfaction and its use in daily life as most important.41 Regarding our subgroup of patients with smell loss and no subjective change in flavor perception, it might be speculated that these patients rely more on visual, gustatory, and trigeminal cues during eating and drinking leading to an unawareness of a decreased retronasal odor identification ability.

Neoliberal economics, planetary health, and the COVID-19 pandemic: a Marxist ecofeminist analysis

Neoliberal economics, planetary health, and the COVID-19 pandemic: a Marxist ecofeminist analysis. Simon Mair. The Lancet, December, 2020. https://doi.org/10.1016/S2542-5196(20)30252-7

Abstract: Planetary health sees neoliberal capitalism as a key mediator of socioecological crises, a position that is echoed in much COVID-19 commentary. In this Personal View, I set out an economic theory that emphasises some of the ways in which neoliberal capitalism's conceptualisation of value has mediated responses to COVID-19. Using the intersection of ecological, feminist, and Marxist economics, I develop an analysis of neoliberal capitalism as a specific historical form of the economy. I identify the accumulation of exchange value as a central tendency of neoliberal capitalism and argue that this tendency creates barriers to the production of other forms of value. I then analyse the implications of this tendency in the context of responses to COVID-19. I argue that resources and labour flow to the production of exchange value, at the expense of production of other value forms. Consequently, the global capitalist economy has unprecedented productive capacity but uses little of this capacity to create the conditions that improve and maintain people's health. To be more resilient to coming crises, academics, policy makers, and activists should do theoretical work that enables global economies to recognise multiple forms of value and political work that embeds these theories in societal institutions.

Key messages

• •
  The economy is the system by which a society takes in resources and uses them to produce and distribute goods and services.
• •
  Neoliberal capitalism is a particular structuring of the economy that prioritises exchange value above other types of value.
• •
  Prioritising exchange value has led neoliberal capitalism to develop unprecedented productive capacity.
• •
  Neoliberal capitalism primarily uses its productive capacity to produce more exchange value. This process undermines other value forms, including health.
• •
  Effective responses to COVID-19 prioritise health and life and undermine exchange value.
• •
  To be better prepared for future pandemics and other crises, global society should build economies that can recognise multiple forms of value.

While men's orgasm consistency is linearly associated with relational and sexual satisfaction, for women, with each unit increase in orgasm consistency, the increase in those satisfactions became progressively smaller

Leavitt CE, Leonhardt ND, Busby DM, et al. When Is Enough Enough? Orgasm's Curvilinear Association With Relational and Sexual Satisfaction. J Sex Med Dec 4 2020. https://doi.org/10.1016/j.jsxm.2020.10.002

Abstract

Background: Curvilinearity has been found for sexual frequency, but research has not examined whether curvilinear associations exist for other aspects of sexual relationships like orgasm consistency.

Aim: We examined whether there is curvilinearity and the nature of that curvilinearity between orgasm consistency and sexual and relational satisfaction for men and women.

Methods: With pooled samples of 1,619 and 1,695 men and women from Amazon's Mechanical Turk, we examined the differences of orgasm consistency values and both sexual satisfaction and relationship satisfaction through analysis of variance. We then tested for curvilinearity between orgasm consistency and sexual and relational satisfaction with regression analyses.

Outcomes: For men we found no evidence of a curvilinear relationship, but for women we found a curvilinear relationship between orgasm consistency values and both sexual satisfaction and relationship satisfaction.

Results: Across tests, the overall picture suggests that there is no curvilinear association for men, but there is for women. For women, with each unit increase in orgasm consistency, the increase in sexual satisfaction and relationship satisfaction became progressively smaller. Past the 61-80% threshold for orgasm consistency, there was little gain in sexual satisfaction and no gain in relational satisfaction.

Clinical Translation: Physicians, therapists, and educators can reorient women's orgasm expectations by explaining that having regular orgasms—not necessarily always—is associated with satisfaction in their relationship and sexual experience.

Strengths & Limitations: Converging large samples and data analytic techniques evinced the curvilinear association between orgasm consistency and both relational and sexual satisfaction for women. However, this study is cross-sectional and correlational, which limits the conclusions we can draw from it.

Conclusion: While men's orgasm consistency is linearly associated with relational and sexual satisfaction, more consistent orgasms seem to be associated with women's sexual and relational satisfaction, to a point.

Key Words: OrgasmSexual SatisfactionRelational Satisfaction

Short-term mating was unrelated or even negatively related to reproductive success; conversely, long-term mating was positively associated with reproductive success

Međedović, Janko M. 2020. “Reproductive Ecology of Short and Long-term Mating: Implications for Sexual Selection and Life History Theory.” PsyArXiv. December 4. doi:10.31234/osf.io/6zcnm

Abstract: Mating patterns are crucial for understanding selection regimes in current populations and highly implicative for sexual selection and life history theory. However, empirical data on the relations between mating and fitness-related outcomes in contemporary humans are lacking. In the present research we examined the sexual selection on mating (with an emphasis on Bateman’s third parameter – the association between mating and reproductive success) and life history dynamics of mating by examining the relations between mating patterns and a comprehensive set of variables which determine human reproductive ecology. We conducted two studies (Study 1: N=398, Mage=31.03; Study 2: N=996, Mage=40.81, the sample was representative for participants’ sex, age, region, and settlement size). The findings from these studies were mutually congruent and complementary. In general, the data suggested that short-term mating was unrelated or even negatively related to reproductive success. Conversely, long-term mating was positively associated with reproductive success and there were indices that the beneficial role of long-term mating is more pronounced in males, which is in accordance with Bateman’s third principle. Observed age of first reproduction fully mediated the link between long-term mating and number of children but only in male participants. There were no clear indications of the position of the mating patterns in human life history trajectories; however, the obtained data suggested that long-term mating has some characteristics of fast life history dynamics. Findings are implicative for sexual selection and life history theory in humans.

LGBs show higher in levels of political interest, turnout & other forms of political participation in Western Europe over & above what can be determined by socio-economic determinants of political participation

Political engagement and turnout among same-sex couples in Western Europe. Stuart J. Turnbull-Dugarte, Joshua Townsley. Research & Politics, December 3, 2020. https://doi.org/10.1177/2053168020976952

Rolf Degen's take: https://twitter.com/DegenRolf/status/1334744960025980929

Abstract: This paper presents and addresses a simple, yet overlooked, research question: is there a sexuality gap in political engagement and participation between sexual minority individuals and the heterosexual majority in Western Europe? To answer this question, we employ a recently applied method of identifying lesbian, gay and bisexual (LGB) individuals using data on the gender composition of cohabiting partner households from the European Social Survey. Relying on a total sample of more than 110,000 individuals across 12 different countries with an identified sample of 1542 LGB individuals, we test the divergence in political interest and political participation, both electoral and non-electoral, between LGB and non-LGB individuals. The results of our empirical analyses conform with our expectations. Theorising that LGBs, as a marginalised social stratum, are incentivised to participate and ‘vote like their rights depended on it’, we find empirical evidence of a significant and positive ‘sexuality gap’ in levels of political interest, turnout and other forms of political participation in Western Europe over and above what can be determined by socio-economic determinants of political participation.

Keywords Political interest, elections, participation, engagement, sexuality, LGBT+

Conclusions

A core feature of political behaviour that has hitherto not been considered within the electorates of Europe is whether or not one’s sexuality is likely to affect the propensity of an individual to be engaged in politics to participate in the democratic process. Our analyses show that, on average and across Western Europe, LGB citizens (those in a same-sex relationship) are significantly more likely to be active participants in democratic politics than comparable heterosexuals (those in opposite sex relationships). There is, therefore, an independent ‘sexuality gap’ in political behaviour that cannot be explained by traditional socio-economic determinants of participation.

We acknowledge the potential limitations of the analysis. Firstly, given that the measurement strategy relies on individuals being in a relationship, the extent to which the effects can be generalised across those who are and are not currently in a relationship is unclear (Kühne et al., 2019). Secondly, we are not able to distinguish between those who are bisexual and those who are gay or lesbian. Although Schnabel (2018) argues that this within-group asymmetry is likely minimal, we acknowledge the potential heterogeneity between these distinctive subgroups (Swank, 2018; Worthen, 2020). Ultimately, given the strategy applied, we are unable to differentiate between LGs and Bs. Notwithstanding these limitations, however, establishing that sexuality increases both political interest and the propensity of individuals to participate in national elections creates vast avenues for additional research. Given the infancy of scholarship concerning the individual-level behaviour of this particular minority group, most notably in Europe, assessing whether and how the assumptions regarding minority group behaviour travel across groups that are structured by sexuality provides for an interesting subfield within the discipline yet to be fully explored.

Bystanders help immediately when they are alone but help later & are less likely to help when part of a larger group; those in need of help are helped earlier & are more likely to be helped in larger groups because it is easier to find an altruistic guy

The volunteer’s dilemma explains the bystander effect. Pol Campos-Mercade. Journal of Economic Behavior & Organization, December 3 2020. https://doi.org/10.1016/j.jebo.2020.11.012

Abstract: The bystander effect is the phenomenon that people are less likely to help others when they are in a group than when they are alone. The theoretical literature typically explains the bystander effect with the volunteer’s dilemma: if providing help is equivalent to creating a public good, then bystanders could be less likely to help in groups because they free ride on the other bystanders. This paper uses a dynamic game to experimentally test such strategic interactions as an explanation for the bystander effect. In line with the predictions of the volunteer’s dilemma, I find that bystanders help immediately when they are alone but help later and are less likely to help if they are part of a larger group. In contrast to the model’s predictions, subjects in need of help are helped earlier and are more likely to be helped in larger groups. This finding can be accounted for in an extended model that includes both altruistic and selfish bystanders. The paper concludes that the volunteer’s dilemma is a sensible way to model situations in which someone is in need of help, but it highlights the need to take heterogeneous social preferences into account.

Keywords: Volunteer’s dilemmaBystander effectHelping behaviorGroup sizeAltruism

Empathy and Schadenfreude in Human–robot Teams

de Jong, Dorina, Ruud Hortensius, Te-Yi Hsieh, and Emily S. Cross. 2020. “Empathy and Schadenfreude in Human–robot Teams.” PsyArXiv. December 3. doi:10.31234/osf.io/2wyxp

Abstract: Intergroup dynamics shape the ways in which we interact with other people. We feel more empathy towards ingroup members compared to outgroup members, and can even feel pleasure when an outgroup member experiences misfortune, known as schadenfreude. Here, we test the extent to which these intergroup biases emerge during interactions with robots. We measured trial-by-trial fluctuations in emotional reactivity to the outcome of a competitive reaction time game to assess both empathy and schadenfreude in arbitrary human-human and human-robot teams. Across four experiments (total n = 361), we observed a consistent empathy and schadenfreude bias driven by team membership. People felt more empathy towards ingroup members than outgroup members and more schadenfreude towards outgroup members. The existence of an intergroup bias did not depend on the nature of the agent: the same effects were observed for human-human and human–robot teams. People reported similar levels of empathy and schadenfreude towards a human and robot player. The human likeness of the robot did not consistently influence this intergroup bias, however, similar empathy and schadenfreude biases were observed for both humanoid and mechanical robots. For all teams, this bias was influenced by the level of team identification; individuals who identified more with their team showed stronger intergroup empathy and schadenfreude bias. Together, we show that similar intergroup dynamics that shape our interactions with people can also shape interactions with robots. Our results highlight the importance of taking intergroup biases into account when examining social dynamics of human-robot interactions.

Men perceived affirmative action more negatively than women, but women were more put off by being rejected rather than selected based on gender

Carlsson, Rickard, and Samantha Sinclair. 2020. “Preprint_selected or Rejected: Men and Women’s Reactions to Affirmative Action Procedures in Hiring.” PsyArXiv. December 3. doi:10.31234/osf.io/32mun

Rolf Degen's take: https://twitter.com/DegenRolf/status/1334538000680841216

Abstract: Previous research suggests that affirmative action policies tend to be perceived more negatively by men than by women, and by non-beneficiaries relative to beneficiaries. However, studies focusing on men as beneficiaries are lacking. The present paper reports the results of two pre-registered experiments conducted in Sweden. Study 1 investigated gender differences in reactions to being selected for a position based on either a strong or weak type of affirmative action policy. The results revealed that men (relative to women) displayed more negative attitudes, but not stronger resentment, and that a procedure using explicit quotas was perceived more negatively than a softer type of preferential treatment. In Study 2, we experimentally manipulated whether participants imagined being selected or rejected due to the same preferential treatment policy. Again, men displayed more negative attitudes, but not stronger resentment. The results further showed that attitudes were negative regardless of whether one was selected or rejected. However, those who were rejected felt stronger resentment than those who were selected, and this effect was especially pronounced for women. Implications for research, organizations, and policy-makers are discussed.

High cognition helps more a team when there is high category heterogeneity, high external interdependence, low authority differentiation, temporal dispersion, and geographic dispersion

Conditioning team cognition: A meta-analysis. Ashley A. Niler et al. Organizational Psychology Review, December 3, 2020. https://doi.org/10.1177/2041386620972112

Abstract: Abundant research supports a cognitive foundation to teamwork. Team cognition describes the mental states that enable team members to anticipate and to coordinate. Having been examined in hundreds of studies conducted in board rooms, cockpits, nuclear power plants, and locker rooms, to name a few, we turn to the question of moderators: Under which conditions is team cognition more and less strongly related to team performance? Random effects meta-analytic moderator analysis of 107 independent studies (N = 7,778) reveals meaningful variation in effect sizes conditioned on team composition and boundary factors. The overall effect of team cognition on performance is ρ = .35, though examining this effect by these moderators finds the effect can meaningfully vary between ρ = .22 and ρ = .42. This meta-analysis advances team effectiveness theory by moving past the question of “what is important?” to explore the question of “when and why is it important?” Results indicate team cognition is most strongly related to performance for teams with social category heterogeneity (ρ = .42), high external interdependence (ρ = .41), as well as low authority differentiation (ρ = .35), temporal dispersion (ρ = .36), and geographic dispersion (ρ = .35). Functional homogeneity and temporal stability (compositional factors) were not meaningful moderators of this relationship. The key takeaway of these findings is that team cognition matters most for team performance when—either by virtue of composition, leadership, structure, or technology—there are few substitute enabling conditions to otherwise promote performance.

Keywords: team cognition, team composition attributes, team boundary attributes, team performance, meta-analysis

Who Cares If You Vote? We find that citizens are more likely to perceive normative pressure to vote from fellow partisans

Who Cares If You Vote? Partisan Pressure and Social Norms of Voting. Edward Fieldhouse, David Cutts & Jack Bailey. Political Behavior, Dec 3 2020. https://rd.springer.com/article/10.1007/s11109-020-09661-y

Abstract: Social norms are important in explaining why people vote, but where do those norms come from and is social pressure motivated by partisanship? In this article, we use political discussion network data to examine the role of party identification in shaping the relationship between injunctive norms, civic duty and voter turnout. More specifically, we examine the extent to which both the application of injunctive norms and their impact on turnout is affected by shared partisan identification. We find that citizens are more likely to perceive normative pressure to vote from fellow partisans, a phenomenon we refer to as “partisan pressure”. However we do not find consistent evidence for the hypothesis that turnout is more closely related to the approval or disapproval of discussants who share a partisanship. By separating the role of social pressure from that of normative beliefs we also demonstrate that injunctive norms affect voter turnout both directly and indirectly by increasing civic duty.

Discussion

Existing research suggests that it is difficult to explain why people vote without invoking the concept of social norms. However, due in part to the limited availability of relational data, political scientists have tended to focus on personal normative beliefs, especially civic duty, ignoring the role of normative influence, either directly on voting or indirectly via civic duty. This has made it difficult to understand the process of normative influence, including who is most likely to apply normative pressure, and whether or not some political discussion partners are more influential than others. In this article we have presented a number of new and important findings concerning the relationships between injunctive norms, civic duty and turnout and how these relationships are shaped by party identification. For the first time we have demonstrated the role of shared partisan identification in determining the extent of social pressure to vote. We found strong evidence for partisan pressure—that is that norms are selectively enforced (Hypothesis 1). In short, people are more likely to perceive that their fellow partisans care whether they vote than discussants who do not share a party affiliation, especially identifiers of opposing parties. Second, we demonstrated that this social pressure is associated with higher levels of civic duty (Hypothesis 2), which in turn is correlated with voter turnout. Although the size of the effect of social pressure on duty (the coefficient) was not found to vary by dyadic partisanship (Hypothesis 3), because the amount of social pressure is higher in shared partisan dyads, the level of duty also tends to be higher. Moreover, despite the importance of social pressure in shaping civic duty, approval of voting was found to be strongly associated with turnout even after allowing for civic duty (Hypothesis 4). However, we do not find consistent evidence that social pressure from fellow partisans was more strongly related to turnout than that from opposing partisans (Hypothesis 5). The failure to consistently identify the differential effect may reflect either the unique electoral context of our primary dataset (2014), peculiarities of the supplementary samples (2015 and 2017), or both.

It is important to remember that these findings relate to interpersonal influence through dyadic injunctive norms and partisanship, not to the character of whole networks (Huckfeldt et al. 2004; Nir 2011). While we find that shared partisanship stimulates social pressure to vote, it is entirely plausible that disagreement could simultaneously stimulate turnout through increased partisan discussion (Foos and de Rooij 2016). The latter, as Foos and de Rooij point out, may reflect friendly competition (‘I will vote to offset your vote’) whilst the former relies on a desire for co-operation (‘you should vote because our party needs your support’).

Before accepting these conclusions, we should consider possible problems of endogeneity that threaten causal inference. First, regarding the effect of shared partisanship on approval, it might be argued that there is reciprocal causality. This would require that respondents select discussants that care about their turnout behaviour and, in turn, this would make them more likely to adopt a shared a party preference. In other words, the showing of approval of turnout by a discussant would have to influence the party identification of the respondent. This seems rather unlikely. Certain types of discussant may well be both more likely to approve and likely to influence the party preference of respondent, but this must be attributable to some characteristics of the dyad (e.g. the closeness of the relationship) and is therefore a problem of omitted variable bias rather than reverse causality. To mitigate this, we have included a substantial range of individual and dyadic controls. It is hard to think of many other characteristics not already included in the approval model that might be related to both shared partisanship and approval of voting. However, we acknowledge there may be omitted variables that are related to both sharing partisanship and applying normative pressure which means that causal inference needs to be made with caution. Regarding the relationship between approval and turnout, similar arguments apply.

Another possible threat to inference is that civic duty and turnout of the respondent may influence the likelihood of perceiving approval amongst discussants. However, there is no theoretical or logical reason that any misperception should be restricted to those sharing the same partisanship. The fact that the inclusion of a large number of other individual and dyadic controls makes little difference to the effect of dyadic partisanship reassures us that dyadic partisanship most likely does influence perceived approval of voting. Whilst endogeneity can rarely be ruled out in observational cross-sectional analysis, it is important to note that the existence of endogeneity per se does not necessarily render analysis obsolete. By its very nature, influence via social norms and social networks is an endogenous process. People influence each other, and this is precisely our object of interest. If we are to understand these routes of influence better, then it is necessary to recognise and acknowledge this and employ relational data as we have here. Indeed, whilst experimental designs have proved very successful at identifying causal effects (e.g. Sinclair 2012) they have more limited potential for uncovering the underlying patterns of normative influence. Network designs may be inferior for making causal inference, but arguably better suited for describing the conditions under which normative pressure is applied—an important and sometimes undervalued endeavour (Blais and Daoust 2020; Hersh and Ghitza 2018). The network data used here has enabled us to come to an important conclusion: citizens are more likely to perceive normative pressure from fellow partisans.

In sum, we believe the findings of this research are important in furthering our understanding of how social norms of voting operate, and the crucial role of partisanship. This matters because models of turnout are heavily reliant on the concepts of norms and, very often, this is reduced to personal normative beliefs, especially civic duty, which is frequently treated as an exogenous characteristic of autonomous and isolated citizens. We suggest that this is unsatisfactory: norms are social constructs and, if normative beliefs of voting are critical to understanding turnout, then we must at least attempt to understand more about where they come from and when they are most effective. Here we have taken a small step in that direction, making a clear link between party identity and normative influence on both civic duty and voter turnout.

Contrary to existing research, both liberals and conservatives are more fearful of different circumstances

Dispositional Fear and Political Attitudes. Peter K. Hatemi & Rose McDermott. Human Nature, Dec 3 2020. https://rd.springer.com/article/10.1007/s12110-020-09378-1

Abstract: Previous work proposes that dispositional fear exists predominantly among political conservatives, generating the appearance that fears align strictly along party lines. This view obscures evolutionary dynamics because fear evolved to protect against myriad threats, not merely those in the political realm. We suggest prior work in this area has been biased by selection on the dependent variable, resulting from an examination of exclusively politically oriented fears that privilege conservative values. Because the adaptation regulating fear should be based upon both universal and ancestral-specific selection pressures combined with developmental and individual differences, the elicitation of it should prove variable across the ideological continuum dependent upon specific combinations of fear and value domains. In a sample of ~ 1,600 Australians assessed with a subset of the Fear Survey Schedule II, we find fears not infused with political content are differentially influential across the political spectrum. Specifically, those who are more fearful of sharp objects, graveyards, and urinating in public are more socially conservative and less supportive of gay rights. Those who are more fearful of death are more supportive of gay rights. Those who are more fearful of suffocating and swimming alone are more concerned about emissions controls and immigration, while those who are more fearful of thunderstorms are also more anti-immigration. Contrary to existing research, both liberals and conservatives are more fearful of different circumstances, and the role of dispositional fears are attitude-specific.

There is less of a disproportionate conservative antipathy toward protests than of a disproportionate liberal enthusiasm

Clarifying the Ideological Asymmetry in Public Attitudes Toward Political Protest. David Barker, Kimberly Nalder, Jessica Newham. American Politics Research, December 2, 2020. https://doi.org/10.1177/1532673X20975329

Rolf Degen's take: https://twitter.com/DegenRolf/status/1334383061102977025

Abstract: Political protests cannot succeed without public support. Extant studies point to weaker average support among ideological conservatives, but researchers have yet to consider the extent to which such apparent ideological asymmetry is (a) an artifact of the particular protest cases that researchers have tended to investigate, and/or (b) conditioned by the precise meaning of “ideological conservatism.” In this investigation, we address these gaps. Specifically, we analyze public perceptions of protest legitimacy after exposing survey respondents to one of a series of experimental treatments that randomize the specific ideological and issue contents of the particular protests under consideration. In iterative models, we observe how political ideology, social dominance orientation and authoritarianism condition the effects associated with these experimental treatments. The data suggest that that the notorious ideological asymmetry that is often associated with support for protests is authentic, but it is also conditioned in important ways by these other factors.

Keywords: political protest, attitudes, ideology, authoritarianism, social dominance orientation